Paragraph 9 F1

in the appropriate place insert—

• ““owner-occupier loan payments” means loan payments made under the Loans for Mortgage Interest Regulations 2017;”;

after paragraph (4) insert—

“(5)

For the purposes of these Regulations, a person being treated as entitled to a benefit has the meaning given to it in regulation 2(2)(aa) of the Loans for Mortgage Interest Regulations 2017.”.

omit “or” between sub-paragraphs (f) and (g);

after sub-paragraph (g) insert—

“; or

(h)

owner-occupier loan payments and is treated as entitled to a benefit specified in sub-paragraphs (a) to (c) and (f).”.

omit “or” between sub-paragraphs (viii) and (ix);

after sub-paragraph (ix) insert—

“; or

(x)

owner-occupier loan payments and is treated as entitled to a benefit specified in sub-paragraphs (i) to (iii) and (viii).”.