{
  "url": "https://openlegislation.uk/housing-renovation-etc-grants-reduction-of-grant-regulations-1994/schedule-4/paragraph-21",
  "json_url": "https://openlegislation.uk/housing-renovation-etc-grants-reduction-of-grant-regulations-1994/schedule-4/paragraph-21.json",
  "legislation": "uksi/1994/648",
  "legislation_title": "The Housing Renovation etc. Grants (Reduction of Grant) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/housing-renovation-etc-grants-reduction-of-grant-regulations-1994",
  "path": "schedule/4/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1995/838",
      "affecting_title": "The Housing Renovation etc. Grants (Reduction of Grant) (Amendment) Regulations 1995"
    },
    {
      "type": "added",
      "affecting": "uksi/1995/838",
      "affecting_title": "The Housing Renovation etc. Grants (Reduction of Grant) (Amendment) Regulations 1995"
    },
    {
      "type": "substituted",
      "affecting": "uksi/1996/1331",
      "affecting_title": "The Housing Renovation etc. Grants (Reduction of Grant) (Amendment) Regulations 1996"
    },
    {
      "type": "added",
      "affecting": "uksi/1996/1331",
      "affecting_title": "The Housing Renovation etc. Grants (Reduction of Grant) (Amendment) Regulations 1996"
    },
    {
      "type": "amended",
      "affecting": "uksi/1996/1331",
      "affecting_title": "The Housing Renovation etc. Grants (Reduction of Grant) (Amendment) Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/648/schedule/4/paragraph/21",
    "retrieved_at": "2026-10-29T13:37:57.251078+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}