Paragraph 24

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

Sch. 9 para. 27(1A) words inserted by Social Security (Income and Capital Disregards) 2026 reg. 5(8)(a)
Sch. 9 para. 27(2)-(5) words substituted by Social Security (Income and Capital Disregards) 2026 reg. 5(8)(b)
Sch. 9 para. 27(6) words substituted by Social Security (Income and Capital Disregards) 2026 reg. 5(8)(b)

Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 F1 (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 in the home.

Annotations

Textual amendments

F1: 1988 c. 1.

Notes on the whole SI

Textual amendments

F1: Section 3(3) is cited for the power to prescribe a payment under paragraph (b) of the definition of “pension payment”.
F2: Section 22 is cited insofar as it relates to paragraphs 1 to 3, 6, 7, 8(1), 9 and 10 of Schedule 2.
F3: Section 24(1) is cited for the definition of “employment” and “employed”, “period of limited capability for work”, “prescribed”, “regulations” and “week”.
F4: Paragraph 6(5) of Schedule 1 is cited for the definition of “couple”, “education” and “remunerative work”.
F5: 2007 c. 5.
F6: 1992 c. 5.
F7: 1998 c. 14.