http://www.legislation.gov.uk/uksi/1982/1236/contents/made

The Income Tax (Interest Relief) Regulations 1982

Westlaw

King's Printer of Acts of Parliament

2011-04-05

INCOME TAX

These regulations supplement sections 26 and 28 and Schedule 7 to the Finance Act 1982 which provide for a new scheme for giving tax relief on payments of mortgage interest. Form April 1983, or in some cases earlier, a person who pays certain categories of loan interest on which tax relief is due will normally be entitled to deduct and retain out of it a sum equal to income tax at the basic rate and the Inland Revenue will pay to the lender the amount of the deduction made.

The Income Tax (Interest Relief) Regulations 1982

reg. 2

The Income Tax (Interest Relief) (No. 2) Regulations 1983

The Income Tax (Interest Relief) Regulations 1982

reg. 3

The Income Tax (Interest Relief) (No. 2) Regulations 1983

The Income Tax (Interest Relief) Regulations 1982

reg. 7

The Income Tax (Interest Relief) (No. 2) Regulations 1983

The Income Tax (Interest Relief) Regulations 1982

reg. 7A

The Income Tax (Interest Relief) (No. 2) Regulations 1983

The Income Tax (Interest Relief) Regulations 1982

reg. 7B

The Income Tax (Interest Relief) (No. 2) Regulations 1983

The Income Tax (Interest Relief) Regulations 1982

reg. 8A

The Income Tax (Interest Relief) (No. 2) Regulations 1983

The Income Tax (Interest Relief) Regulations 1982

reg. 13

The Income Tax (Interest Relief) (No. 2) Regulations 1983

The Income Tax (Interest Relief) Regulations 1982

reg. 19

The Income Tax (Interest Relief) (No. 2) Regulations 1983

The Income Tax (Interest Relief) Regulations 1982

reg.3(2)

The Income Tax (Interest Relief) (Amendment) Regulations 1995

reg.3

The Income Tax (Interest Relief) Regulations 1982

reg.88

The Income Tax (Interest Relief) (Amendment) Regulations 1995

reg.4

The Income Tax (Interest Relief) Regulations 1982

reg.19(4)

The Income Tax (Interest Relief) (Amendment) Regulations 1995

reg.5(a)

The Income Tax (Interest Relief) Regulations 1982

reg.19(5)

(6)

The Income Tax (Interest Relief) (Amendment) Regulations 1995

reg.5(b)

The Income Tax (Interest Relief) Regulations 1982

reg. 14(3)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 10(2)

art. 1(2)

The Income Tax (Interest Relief) Regulations 1982

reg. 14(5)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 10(3)

art. 1(2)

The Income Tax (Interest Relief) Regulations 1982

reg. 19(1)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 11(2)

art. 1(2)

The Income Tax (Interest Relief) Regulations 1982

reg. 19(3)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 11(3)

art. 1(2)

The Income Tax (Interest Relief) Regulations 1982

reg.8B(3)

The Income Tax (Interest Relief) (Amendment) Regulations 1996

reg.3(2)

The Income Tax (Interest Relief) Regulations 1982

reg.8B(3)

The Income Tax (Interest Relief) (Amendment) Regulations 1996

reg.4(2)

The Income Tax (Interest Relief) Regulations 1982

reg. 7

The Income Tax (Interest Relief) (No. 3) Regulations 1985

The Income Tax (Interest Relief) Regulations 1982

reg.8B(3)

The Income Tax (Interest Relief) (Amendment) Regulations 1996

reg.3(2)

The Income Tax (Interest Relief) Regulations 1982

reg.8B(3)

The Income Tax (Interest Relief) (Amendment) Regulations 1996

reg.4(2)

The Income Tax (Interest Relief) Regulations 1982

reg. 4

The Income Tax (Interest Relief) (Housing Associations) Regulations 1983

The Income Tax (Interest Relief) Regulations 1982

1Citation and Commencement

2Interpretation

3Loans which the borrower may bring within the tax deduction scheme

4Loans made before tax year 1983–84 which the lender may bring within the tax deduction scheme

5Commencement of tax deduction scheme before tax year 1983–1984 in certain cases

6Application of tax deduction scheme to home improvement loans

7Application of tax deduction scheme to limited loans

8Variation of repayment terms of certain loans

9Repayment claims by lenders: introductory

10Interim claims in advance

11Supplementary statements

12Interim claims in arrear

13Annual claims

14Lenders' claims: supplementary provisions

15Information to be provided to borrowers by lenders

16Information to be provided to the Board

17Inspection of Records

18Application of penalty provisions of the Taxes Management Act 1970

19Borrowers' appeals: supplementary provisions

1982 No. 1236

INCOME TAX

The Income Tax (Interest Relief) Regulations 1982

Made31st August 1982

Laid before the House of Commons1st September 1982

Coming into Operation1st October 1982

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 29(3) of the Finance Act 1982, hereby make the following regulations: