PART IXU.K. ANNUAL PAYMENTS AND INTEREST

Mortgage interest relief at sourceU.K.

378 Supplementary regulations. U.K.

M1(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)The Board may by regulations make provision—

(a)for the purposes of any provision of sections 369 to [F2376A] which relates to any matter or thing to be specified by or done in accordance with regulations;

(b)for the application of those sections in relation to loan interest paid by personal representatives and trustees;

(c)with respect to the furnishing of information by borrowers or lenders, including, in the case of lenders, the inspection of books, documents and other records on behalf of the Board;

(d)for, and with respect to, appeals to the General Commissioners or the Special Commissioners against the refusal of the Board to issue a notice under section 374(1)(b) or the issue of a notice under section 375(6) or (7); and

(e)generally for giving effect to sections 369 to [F2376A].

(4)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 378(1)(2)(4) repealed (with effect in accordance with Sch. 4 para. 18(5), Sch. 20 Pt. 3(7) Note 4 of the repealing Act) by Finance Act 1999 (c. 16), Sch. 4 para. 13(a), Sch. 20 Pt. 3(7)

F2Words in s. 378(3) substituted (with effect in accordance with Sch. 4 para. 18(5) of the amending Act) by Finance Act 1999 (c. 16), Sch. 4 para. 13(b)

Modifications etc. (not altering text)

C1 See S.I. 1983 No.368 (in Part III Vol.5)—housing associations.

Marginal Citations

M1Source-1982 s.29; 1984 s.56(2)