Paragraph 22 I1
Northern Ireland
Any refund of tax which falls to be deducted under section 369 of the Taxes Actf1 (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
Commencement
- I1
Sch. 7 para. 22 in operation at 20.11.2006, see reg. 1(1)
Footnotes
- f1
-
Section 369 was amended by section 58 of the Finance Act 1993 (c. 34), section 81 of the Finance Act 1994 (c. 9) and paragraph 6 of Schedule 18 to the Finance Act 1996 (c. 8)
Notes on Schedule 7
Modifications
- C1
Sch. 7 applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 19(4)