PART IX ANNUAL PAYMENTS AND INTEREST
Mortgage interest relief at source
378 Supplementary regulations. C1
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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.
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