24. Any refund of tax which falls to be deducted under section 369 of the Taxes Act (mortgage interest payable under deduction of tax) 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.N.I.
Commencement Information
I1Sch. 9 para. 24 in operation at 27.10.2008, see reg. 1(1)