PART IX U.K. ANNUAL PAYMENTS AND INTEREST

Mortgage interest relief at source U.K.

In sections 369 to 378—

• “prescribed”, except in section 376(4) and (5), means prescribed by the Board;

• “qualifying borrower” has the meaning given by section 376(1) to (3);

• “qualifying lender” has the meaning given by section 376(4) to (6);

• “regulations”, except in sections 378(1) and (2), means regulations made by the Board under section 378;

• “relevant loan interest” has the meaning given by section 370(1).