PART IX ANNUAL PAYMENTS AND INTEREST

Mortgage interest relief at source

378 Supplementary regulations.

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The Board may by regulations make provision—

a

for the purposes of any provision of sections 369 to F2376A which relates to any matter or thing to be specified by or done in accordance with regulations;

b

for the application of those sections in relation to loan interest paid by personal representatives and trustees;

c

with respect to the furnishing of information by borrowers or lenders, including, in the case of lenders, the inspection of books, documents and other records on behalf of the Board;

d

for, and with respect to, appeals to F3the tribunal against the refusal of the Board to issue a notice under section 374(1)(b) or the issue of a notice under section 375(6) or (7); and

e

generally for giving effect to sections 369 to F2376A.

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