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The Income Tax (Interest Relief) (Housing Associations) (Amendment) Regulations 1995
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- 1995 No. 1212
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Income Tax (Interest Relief) (Housing Associations) Regulations 1988 (S.I. 1988/1347) (“the principal Regulations”).
The principal Regulations make modifications to certain provisions of the Income and Corporation Taxes Act 1988 relating to mortgage interest relief at source (sections 369, 370, 373 and 374) (“the MIRAS provisions”) in connection with payments of interest by housing associations and self-build societies on home loans.
These Regulations make consequential amendments to the principal Regulations resulting from changes to the MIRAS provisions made by the Finance Acts 1993 and 1994, and also make amendments of a drafting nature to the principal Regulations.
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