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Changes over time for: Paragraph 27
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Status:
Point in time view as at 21/10/2024.
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Council Tax Reduction (Scotland) Regulations 2021. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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27. Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 (deduction 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 to the home.S
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