MORTGAGE INTEREST RELIEF AT SOURCE (s. 369)
- 369 Mortgage interest payable under deduction of tax
- 370 Relevant loan interest
- 371 Second loans
- 372 Home improvement loans
- 373 Loans in excess of the qualifying maximum, and joint borrowers
- 374 Conditions for application of section 369
- 374A Interest which never has been relevant loan interest etc.
- 375 Interest ceasing to be relevant loan interest etc.
- 375A Option to deduct interest for the purposes of Schedule A
- 376 Qualifying borrowers and qualifying lenders
- 376A The register of qualifying lenders
- 377 Variation of terms of repayment of certain loans
- 378 Supplementary regulations
- 379 Interpretation of sections 369 to 378