The Income Tax (Interest Relief) Regulations 1982

1. Introductory Text

2. 1. Citation and Commencement

3. 2. Interpretation

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

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

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

7. 6. Application of tax deduction scheme to home improvement loans

8. 7. Application of tax deduction scheme to limited loans

9. 8. Variation of repayment terms of certain loans

10. 9. Repayment claims by lenders: introductory

11. 10. Interim claims in advance

12. 11. Supplementary statements

13. 12. Interim claims in arrear

14. 13. Annual claims

15. 14. Lenders' claims: supplementary provisions

16. 15. Information to be provided to borrowers by lenders

17. 16. Information to be provided to the Board

18. 17. Inspection of Records

19. 18. Application of penalty provisions of the Taxes Management Act 1970

20. 19. Borrowers' appeals: supplementary provisions

21. Signature

22. Explanatory Note