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21. Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 M1 (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.
Marginal Citations
M11988 c. 1; section 369 was amended by the Finance Act 1993 (c. 34), section 58,and the Finance Act 1994 (c. 9), section 81.