# The Housing Benefit Regulations 2006, Paragraph 21


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.

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Source: https://www.legislation.gov.uk/uksi/2006/213/schedule/6/paragraph/21 (the official version)
Page: https://openlegislation.uk/housing-benefit-regulations-2006/schedule-6/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.