# The Loans for Mortgage Interest Regulations 2017, Paragraph 5: Payments of interest on loans and alternative finance payments


(1) “Owner-occupier payments” means—
(a) payments of interest on a loan which qualifies under sub-paragraph (2);
(b) alternative finance payments within the meaning of sub-paragraph (3).
(2) A loan qualifies under this sub-paragraph if it is secured on the relevant accommodation.
(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.
(4) “Alternative finance arrangements” has the meaning given in Part 10A of the Income Tax Act 2007.

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Source: https://www.legislation.gov.uk/uksi/2017/725/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/loans-for-mortgage-interest-regulations-2017/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.