{
  "url": "https://openlegislation.uk/loans-for-mortgage-interest-regulations-2017/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/loans-for-mortgage-interest-regulations-2017/schedule-1/paragraph-5.json",
  "legislation": "uksi/2017/725",
  "legislation_title": "The Loans for Mortgage Interest Regulations 2017",
  "legislation_url": "https://openlegislation.uk/loans-for-mortgage-interest-regulations-2017",
  "path": "schedule/1/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Payments of interest on loans and alternative finance payments",
  "text": "(1) “Owner-occupier payments” means—\n(a) payments of interest on a loan which qualifies under sub-paragraph (2);\n(b) alternative finance payments within the meaning of sub-paragraph (3).\n(2) A loan qualifies under this sub-paragraph if it is secured on the relevant accommodation.\n(3) “Alternative finance payments” means payments that are made under alternative finance arrangements which were entered into to enable a person to acquire an interest in the relevant accommodation.\n(4) “Alternative finance arrangements” has the meaning given in Part 10A of the Income Tax Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3. Part 10A was inserted by section 365 of, and Part 1 of Schedule 2 to, the Taxation (International and Other Provisions) Act 2010 (c. 8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/725/schedule/1/paragraph/5",
    "retrieved_at": "2026-10-28T23:09:51.368421+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."
}