{
  "url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-9",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Repayment claims by lenders: introductory",
  "text": "(1) Sums recoverable by a lender under section 26(7) shall be recovered on a claim to the Board for the purpose under these Regulations.\n(2) Subject to paragraph (3) a claim shall be for the lender's financial year, and is referred to in these Regulations as an “annual claim”.\n(3) A claim may also be made in accordance with Regulations 10 or 12 for a period shorter than the claimant's financial year and is referred to in these Regulations as an “interim claim”.\n(4) No payment in respect of sums recoverable on such a claim shall be made to a lender before 1st April 1983.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1982/1236/regulation/9",
    "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."
}