OpenLegislation

Paragraph 24 I1

Northern Ireland

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 Taxes Act (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

Commencement

I1

Sch. 9 para. 24 in operation at 27.10.2008, see reg. 1(1)