24. Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 F1 (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.
Textual Amendments
F11988 c.1; section 369 was amended by the Finance Act 1993 (c.34), section 58 and the Finance Act 1994 (c.9), section 81.