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22. Any refund of tax which falls to be deducted under section 369 of the Taxes Act(1) (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.
Section 369 was amended by section 58 of the Finance Act 1993 (c. 34), section 81 of the Finance Act 1994 (c. 9) and paragraph 6 of Schedule 18 to the Finance Act 1996 (c. 8)
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