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SCHEDULE 10E+W+SCAPITAL TO BE DISREGARDED

19.  Any refund of tax which falls to be deducted under [F1section 369 of the Income and Corporation Taxes Act 1988 (mortgage interest payable under deduction of tax)] on a payment of relevant loan interest for the purpose of acquiring an interest in the home or carrying out repairs or improvements in the home.E+W+S

Textual Amendments

Commencement Information

I1Sch. 10 para. 19 in force at 11.4.1988, see reg. 1