Paragraph 21

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch.4, para 5(b) rev in pt by Housing Renovation etc. Grants (Reduction of Grant) 1993 reg.29(a)(ii)
Sch.4, para 9(2) revoked by Housing Renovation etc. Grants (Reduction of Grant) 1993 reg.29(b)
Sch.4, paras 19, 24 substituted by Housing Renovation etc. Grants (Reduction of Grant) 1993 reg.29(c)(d)
Sch.4, paras 29, 31, 32, 35 amended by Housing Renovation etc. Grants (Reduction of Grant) 1993 reg.29(a)(i)(e)-(h)
Sch.4, paras 41-44 added by Housing Renovation etc. Grants (Reduction of Grant) 1993 reg.29(i)
Sch.4, para 5(a) amended by Housing Renovation etc. Grants (Reduction of Grant) 1991
Sch.4, para 8(2) added by Housing Renovation etc. Grants (Reduction of Grant) 1991
Sch.4, para 14 substituted by Housing Renovation etc. Grants (Reduction of Grant) 1991
Sch.4, paras 16, 22, 32 amended by Housing Renovation etc. Grants (Reduction of Grant) 1991
Sch.4, paras 37-40 added by Housing Renovation etc. Grants (Reduction of Grant) 1991

Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988^f1 (mortgage interest payment 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.