Paragraph 24
Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 F1 (deductions of tax from certain loan interest) on a payment of relevant loan interest for the purpose of acquiring an interest in the home or carrying out repairs or improvements in the home.
Annotations
Textual amendments
- F1
1988 c.1; section 369 was amended by the Finance Act 1993 (c.34), section 58 and the Finance Act 1994 (c.9), section 81.
Notes on the whole SI
Textual amendments
- F1
- F2
Section 35(1) is an interpretation provision: it is cited because it contains powers exercised in these Regulations in the definitions of “employment", “jobseeker's period", “pensionable age", “pensionable payments", “training" and “work" and because of the meaning assigned to the words “prescribed" and “regulations".
- F3
1992 c.5; section 191 is an interpretation provision and it is cited because of the meaning ascribed to the word “prescribed".
- F4
1992 c.4; sections 171D and 171G(2) were inserted by the Social Security (Incapacity for Work) Act 1994 (c.18), section 6(1) and have effect for the purposes of the Jobseekers Act 1995 by virtue of paragraph 2 of Schedule 1 to that Act. Section 171G(2) is an interpretation provision and is cited because of the meaning ascribed to the word “prescribed".
- F5
See section 173(5)(b) of the Social Security Administration Act 1992 (c.5).
Notes on Schedule 8
Modifications
- C1
Sch. 8 modified (22.11.2010) by The Jobseeker’s Allowance (Work for Your Benefit Pilot Scheme) Regulations 2010 (S.I. 2010/1222), regs. 1(2), 17