# The Income Tax (Interest Relief) Regulations 1982, Regulation 9: Repayment claims by lenders: introductory


(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.
(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”.
(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”.
(4) No payment in respect of sums recoverable on such a claim shall be made to a lender before 1st April 1983.

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Source: https://www.legislation.gov.uk/uksi/1982/1236/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.