SCHEDULE 6E+W+SCapital to be disregarded

Modifications etc. (not altering text)

21.  Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 M1 (deduction of tax from certain loan interest) on a payment of relevant loan interest for the purpose of acquiring an interest in the home or carrying out repairs or improvements to the home.E+W+S

Marginal Citations