SCHEDULES

SCHEDULE 5 N.I. Housing costs element for owner-occupiers

PART I N.I. General

Relevant payment for the purposes of this schedule N.I.

3.— [F1 (1) “Relevant payments” means one or more payments which are service charge payments.]

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) “Service charge payments” is to be understood in accordance with paragraphs 8 and 9 of [F3 Schedule 1] .

Textual Amendments

F1 Sch. 5 para. 3(1) substituted (6.4.2018) by The Loans for Mortgage Interest Regulations (Northern Ireland) 2017 (S.R. 2017/176), reg. 1(2)(a), Sch. 5 para. 5(f)(ii) (with regs. 18(2), 19, 19A, 20)

F2 Sch. 5 para. 3(2) omitted (6.4.2018) by virtue of The Loans for Mortgage Interest Regulations (Northern Ireland) 2017 (S.R. 2017/176), reg. 1(2)(a), Sch. 5 para. 5(f)(iii) (with regs. 18(2), 19, 19A, 20)

F3 Words in Sch. 5 para. 3(3) substituted (6.4.2018) by The Loans for Mortgage Interest Regulations (Northern Ireland) 2017 (S.R. 2017/176), reg. 1(2)(a), Sch. 5 para. 5(f)(iv) (with regs. 18(2), 19, 19A, 20)