{ "url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/schedule-3/paragraph-17", "json_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991/schedule-3/paragraph-17.json", "legislation": "uksi/1991/2887", "legislation_title": "The Disability Working Allowance (General) Regulations 1991", "legislation_url": "https://openlegislation.uk/disability-working-allowance-general-regulations-1991", "path": "schedule/3/paragraph/17", "kind": "paragraph", "number": "17", "heading": null, "text": "Where a person receives income under an annuity purchased with a loan which satisfies the following conditions—\n(a) that the loan was made as part of a scheme under which not less than 90 per cent. of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with his life or with the life of the survivor of two or more persons (in this paragraph referred to as “the annuitants”) who include the person to whom the loan was made;\n(b) that the interest on the loan is payable by the person to whom it was made or by one of the annuitants;\n(c) that at the time the loan was made the person to whom it was made or each of the annuitants had attained the age of 65;\n(d) that the loan was secured on a dwelling in Great Britain and the person to whom the loan was made or one of the annuitants owns an estate or interest in that dwelling; and\n(e) that the person to whom the loan was made or one of the annuitants occupies the dwelling on which it was secured as his home at the time the interest is paid,\nthe amount, calculated on a weekly basis equal to—\n(i) where, or insofar as, section 369 of the Income and Corporation Taxes Act 1988 (mortgage interest payable under deduction of tax) applies to the payments of interest on the loan, the interest which is payable after deduction of a sum equal to income tax on such payments at the applicable percentage of income tax within the meaning of section 369(1A) of that Act;\n(ii) in any other case the interest which is payable on the loan without deduction of such a sum.", "extent": "E+W+S", "status": null, "version": "current", "annotations": [ { "type": "F", "label": "F1", "text": "Sch. 3 para. 17(i) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Income-related Benefits Schemes (Miscellaneous Amendments) (No.5) Regulations 1994 (S.I. 1994/2139), regs. 1(1)(b), 9(a)" }, { "type": "I", "label": "I1", "text": "Sch. 3 para. 17 in force at 7.4.1992, see reg. 1" } ], "outstanding_effects": [ { "type": "amended", "affecting": "uksi/2000/421", "affecting_title": "The Tax Credits Schemes Amendment (Education Maintenance Allowance) Regulations 2000" }, { "type": "substituted", "affecting": "uksi/2001/1334", "affecting_title": "The Tax Credits (New Deal Consequential Amendments) Regulations 2001" }, { "type": "substituted", "affecting": "uksi/2001/1334", "affecting_title": "The Tax Credits (New Deal Consequential Amendments) Regulations 2001" }, { "type": "added", "affecting": "uksi/2001/2220", "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 6) Regulations 2001" }, { "type": "words inserted", "affecting": "uksi/2018/378", "affecting_title": "The Secretaries of State for Health and Social Care and for Housing, Communities and Local Government and Transfer of Functions (Commonhold Land) Order 2018" }, { "type": "word substituted", "affecting": "uksi/2007/2128", "affecting_title": "The Secretary of State for Justice Order 2007" }, { "type": "words substituted", "affecting": "uksi/2014/513", "affecting_title": "The Social Care (Self-directed Support) (Scotland) Act 2013 (Consequential Modifications and Savings) Order 2014" }, { "type": "words inserted", "affecting": "uksi/2003/762", "affecting_title": "The Community Care, Services for Carers and Children’s Services (Direct Payments) (England) Regulations 2003" }, { "type": "inserted", "affecting": "uksi/2003/44", "affecting_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2003" }, { "type": "words inserted", "affecting": "uksi/2011/1740", "affecting_title": "The Adoption and Children (Scotland) Act 2007 (Consequential Modifications) Order 2011" }, { "type": "words inserted", "affecting": "wsi/2004/1748", "affecting_title": "The Community Care, Services for Carers and Children’s Services (Direct Payments) (Wales) Regulations 2004" }, { "type": "words inserted", "affecting": "uksi/2002/2469", "affecting_title": "The National Health Service Reform and Health Care Professions Act 2002 (Supplementary, Consequential etc. Provisions) Regulations 2002" }, { "type": "words inserted", "affecting": "uksi/2002/525", "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002" }, { "type": "words inserted", "affecting": "uksi/2002/525", "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002" }, { "type": "words inserted", "affecting": "uksi/2002/525", "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002" }, { "type": "words inserted", "affecting": "uksi/2002/525", "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002" }, { "type": "words inserted", "affecting": "uksi/2002/525", "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002" }, { "type": "words substituted", "affecting": "uksi/2002/14", "affecting_title": "The Tax Credits (Miscellaneous Amendments) Regulations 2002" } ], "provenance": { "source": "legislation.gov.uk", "source_url": "https://www.legislation.gov.uk/uksi/1991/2887/schedule/3/paragraph/17", "retrieved_at": "2026-10-31T10:31:00.399326+00:00" }, "licence": "Open Government Licence v3.0", "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/", "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives." }