{
  "url": "https://openlegislation.uk/jobseekers-allowance-regulations-1996/schedule-8/paragraph-24",
  "json_url": "https://openlegislation.uk/jobseekers-allowance-regulations-1996/schedule-8/paragraph-24.json",
  "legislation": "uksi/1996/207",
  "legislation_title": "The Jobseeker’s Allowance Regulations 1996",
  "legislation_url": "https://openlegislation.uk/jobseekers-allowance-regulations-1996",
  "path": "schedule/8/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 (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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/207/schedule/8/paragraph/24",
    "retrieved_at": "2026-10-29T12:53:28.715055+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."
}