Paragraph 21

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

Sch. 6 para. 24(1A) words inserted by Social Security (Income and Capital Disregards) 2026 reg. 3(8)(a)
Sch. 6 para. 24(2)-(5) words substituted by Social Security (Income and Capital Disregards) 2026 reg. 3(8)(b)
Sch. 6 para. 24(6) words substituted by Social Security (Income and Capital Disregards) 2026 reg. 3(8)(b)

Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 M1 (deduction 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

Marginal citations

M1: 1988 c. 1; section 369 was amended by the Finance Act 1993 (c. 34), section 58, the Finance Act 1994 (c. 9), section 81 and the Finance Act 1996 (c. 8), section 132 and Schedule 18.

Notes on Schedule 6

Modifications

C1: Sch. 6 modified (22.11.2010) by The Jobseekers Allowance (Work for Your Benefit Pilot Scheme) Regulations 2010 (S.I. 2010/1222), regs. 1(2), 17