# The Disability Working Allowance (General) Regulations (Northern Ireland) 1992, Paragraph 20


Any refund of tax which falls to be deducted under section 26 of the Finance Act 1982 (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.

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Source: https://www.legislation.gov.uk/nisr/1992/78/schedule/4/paragraph/20 (the official version)
Page: https://openlegislation.uk/disability-working-allowance-general-regulations-northern-ireland-1992/schedule-4/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.