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The Income Tax (Interest Relief) (No. 2) Regulations 1983
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7. After Regulation 8 of the Principal Regulations there shall be inserted the words—
““Repayment claims by certain borrowers
8A.—(1) Where in a tax year a borrower has not been able to deduct the full amount of the sums deductible under the provisions of section 26(1) from payments of relevant loan interest by reason of the circumstances described in paragraph 11 of Schedule 7, he may make a claim to the Board for payment of a sum equal to the amount which he has not been able to deduct;
(2) section 42 of the Taxes Management Act 1970(1) shall not apply to such a claim;
(3) the Board shall notify the borrower of its decision on the claim.”
(1)
1970 c.9.
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