This section has no associated Explanatory Memorandum
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.
Marginal Citations
M11988 c. 1; section 369 was amended by the Finance Act 1993 (c. 34), section 58,and the Finance Act 1994 (c. 9), section 81.