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Paragraph 24 I1

Northern Ireland Not yet in force

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

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.

Annotations

Commencement

I1

Sch. 7 para. 24 in operation at 7.10.1996, see reg. 1(1)