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:

Sch.4, para.58 amended by Tax Credits Schemes Amendment (Education Maintenance Allowance) 2000 reg 4(1)(2)(b)
Sch. 4 para. 1A inserted by Tax Credits 2001 reg. 4
Sch. 4 para. 51 substituted by Tax Credits (New Deal Consequential Amendments) 2001 reg. 9(2)
Sch. 4 para. 67 added by Tax Credits 2001 reg. 5(2)
Sch. 4 para. 68 added by Tax Credits 2001 reg. 5
Sch. 4 para. 39(2) words inserted by Secretaries of State for Health and Social Care and for Housing, Communities and Local Government and Transfer of Functions (Commonhold Land) 2018 Sch. para. 21(c)
Sch. 4 para. 41 word substituted by Secretary of State for Justice 2007 Sch. para. 15(3)
Sch. 4 para. 18 words substituted by Tax Credits 2002 reg. 5(2)

Any refund of tax which falls to be deducted under section 26 of the Finance Act 1982^f1 (deductions of tax from certain loan interest) 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. 4 para. 20 in force at 7.4.1992, see reg. 1

Footnotes

f1: 1982 c. 39.

Notes on Schedule 4

Modifications

C1: Sch. 4 paras. 55, 56 modified (temp. until 27.11.2001) (28.11.2000) by The Social Security (New Deal Pilot) Regulations 2000 (S.I. 2000/3134), regs. 1(1)(b), 17(1)(2)(b) (with regs. 1(2), 11, 19)