# The Income Tax (Interest Relief) Regulations 1982, Regulation 6: Application of tax deduction scheme to home improvement loans


Where before 1st December in any year a lender notifies the Board that it wishes home improvement loans which it has made to which paragraph 4(1)(b) of Schedule 7 applies to be brought within the tax deduction scheme, the scheme shall begin to apply to relevant loan interest payable on such loans in the tax year beginning in the next following year; but in the case of home improvement loans to be made on or after the date of the lender's notice to the Board it shall begin to apply from the date specified in the notice.

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Source: https://www.legislation.gov.uk/uksi/1982/1236/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-interest-relief-regulations-1982/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.