# The Community Charge Benefits (General) Regulations 1989, Paragraph 20

Extent: E+W+S

Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 (mortgage interest payable under deduction of tax) on a payment of relevant loan interest for the purpose of acquiring an interest in the home or carrying out repairs or improvements to the home.

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Source: https://www.legislation.gov.uk/uksi/1989/1321/schedule/4/paragraph/20 (the official version)
Page: https://openlegislation.uk/community-charge-benefits-general-regulations-1989/schedule-4/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.