{
  "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-4.json",
  "legislation": "uksi/1982/1236",
  "legislation_title": "The Income Tax (Interest Relief) Regulations 1982",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Loans made before tax year 1983–84 which the lender may bring within the tax deduction scheme",
  "text": "Loans of the following descriptions, not being loans to which the interest on which paragraph 2(3) of Schedule 7 applies, are specified for the purposes of paragraph 7(1)(d) of Schedule 7—\n(a) a loan secured on a freehold or leasehold estate in respect of property in relation to which the loan was granted in which the borrower (and in the case of joint borrowers each of them), or a dependent relative, or former or separated spouse of his, is residing at the time when the loan is made, or will so reside within 12 months of that time; being a loan\n(i) which is not a limited loan (unless it is a limited loan in respect of which notice has been given to the Board under Regulation 7(1) before 1st December 1982);\n(ii) in respect of which the lender has undertaken\n(a) to inform the Board that it is a loan to which this Regulation applies together with the name and address of each borrower, and where known the Tax District to which he makes his return together with his tax reference; and\n(b) to notify the borrower, not later than 30 days before the first payment of relevant loan interest falls due, that interest payable on the loan appears to be relevant loan interest;\nand\n(iii) in respect of which the lender has not been notified that the interest is not relevant loan interest;\n(b) a loan which is not a limited loan but otherwise qualifies for relief under the provisions of paragraph 24 of Schedule 1 to the Finance Act 1974.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1983/368",
      "affecting_title": "The Income Tax (Interest Relief) (Housing Associations) Regulations 1983"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1982/1236/regulation/4",
    "retrieved_at": "2026-10-29T18:15:03.298077+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}