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Housing Renovation etc. Grants (Reduction of Grant) Regulations (Northern Ireland) 1997

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21.  Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988(1) (mortgage interest payment under deduction of tax) on a payment of relevant loan interest for the purpose of acquiring an interest in the only or main residence or carrying out repairs or improvements to that residence.

(1)

1988 c. 1; section 369(1A) was inserted by section 81(3) of the Finance Act 1994 (c. 9)

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