PART IX ANNUAL PAYMENTS AND INTEREST
Mortgage interest relief at source
379
In sections 369 to 378—
F1“contracts of general insurance” means contracts which fall within Part I of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 and “contracts of long-term insurance” means contracts which fall within Part II of that Schedule;
“prescribed” F2. . . 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) F3. . . ;
“regulations” F4 . . . means regulations made by the Board under section 378;
“relevant loan interest” has the meaning given by section 370(1);
F5“separated” means separated under an order of a court of competent jurisdiction or by deed of separation or in such circumstances that the separation is likely to be permanent.