Paragraph 21

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

Sch.4, para.37 amended by Housing Renovation etc. Grants (Reduction of Grant) 1995 reg.2(21)(a)
Sch.4, paras.45,46 added by Housing Renovation etc. Grants (Reduction of Grant) 1995 reg.2(21)(b)
Sch.4, para.7 substituted by Housing Renovation etc. Grants (Reduction of Grant) 1996 reg.16(a)
Sch.4, para.29A added by Housing Renovation etc. Grants (Reduction of Grant) 1996 reg.16(b)
Sch. 4, para.30 amended by Housing Renovation etc. Grants (Reduction of Grant) 1996 reg.16(c)

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