# The Housing Renewal Grants Regulations 1996, Paragraph 21


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

---
Source: https://www.legislation.gov.uk/uksi/1996/2890/schedule/4/paragraph/21 (the official version)
Page: https://openlegislation.uk/housing-renewal-grants-regulations-1996/schedule-4/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.