OpenLegislation

Paragraph 20 I1

England, Wales and Scotland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988f1 (mortgage interest payable under deducation 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.

Annotations

Commencement

I1

Sch. 5 para. 20 in force at 1.4.1993, see reg. 1(b)

Footnotes

f1

1988 c. 1.