{
  "url": "https://openlegislation.uk/housing-benefit-regulations-2006/schedule-6/paragraph-21",
  "json_url": "https://openlegislation.uk/housing-benefit-regulations-2006/schedule-6/paragraph-21.json",
  "legislation": "uksi/2006/213",
  "legislation_title": "The Housing Benefit Regulations 2006",
  "legislation_url": "https://openlegislation.uk/housing-benefit-regulations-2006",
  "path": "schedule/6/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 (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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "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."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "uksi/2026/1072",
      "affecting_title": "The Social Security (Income and Capital Disregards) (Amendment) Regulations 2026"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2026/1072",
      "affecting_title": "The Social Security (Income and Capital Disregards) (Amendment) Regulations 2026"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2026/1072",
      "affecting_title": "The Social Security (Income and Capital Disregards) (Amendment) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/213/schedule/6/paragraph/21",
    "retrieved_at": "2026-11-06T03:35:43.605354+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}