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The Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013

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26.  Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988(1) (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.E+W

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I1Sch. 10 para. 26 in force at 28.11.2013, see reg. 1(2)

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