Annual claims

Appeals

Applicable percentage

Avoidance schemes

Deduction of tax

Generally

Qualifying conditions

EC official, qualifying borrower

Entitlement, second main residence purchased but not occupied

Information

Lenders providing to borrowers

Provision to HMRC

Inspection of records

Interest ceasing to be relevant loan interest

Interim claims

In advance

In arrears

Joint borrowers

Lenders' claims

Loans brought within tax deduction scheme

Generally

Pre-1983–84

Loans in excess of qualifying maximum

Non-relievable payment

Qualifying borrowers, meaning

Qualifying lenders

Generally

List

Meaning

Register of

Refusal, interest on mixed loan

Relevant loan interest

Interest ceasing to be

Interest never having been

Meaning

Remortgage, self-certification or notice of Revenue approval

Repayment claims

Borrowers

Lenders

Supplementary regulations

Supplementary statements

Tax deduction scheme

Commencement pre-1983–84

Home improvement loans

Limited loans

Loans pre-1983–84

Loans to be brought within

Personal representatives

Relievable payment

Trustees

Variation of terms of repayment

Withdrawal of relief