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Paragraph 21

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 Income and Corporation Taxes Act 1988f1 (mortgage interest payable under deduction of tax) on a payment of relevant loan interest for the purpose of acquiring an interest in the only or main residence or carrying out repairs or improvements to that residence.

Annotations

Footnotes

f1

1988 c. 1; section 369 was amended by the Finance Act 1991 (c. 31), section 27 and the Finance (No. 2) Act 1992 (c. 48), section 19.