Annual claims

Legislation/Regulatory – SI 1982/1236 reg. 13

Appeals

Legislation/Regulatory – SI 1982/1236 reg. 19

Applicable percentage

Legislation/Regulatory – ICTA88 s. 369(1A)

Avoidance schemes

Legislation/Regulatory – FA99 s. 38(5)

Deduction of tax

Generally

Legislation/Regulatory – ICTA88 s. 369
HMRC Guidance – CH146320

Qualifying conditions

Legislation/Regulatory – ICTA88 s. 374

EC official, qualifying borrower

Case Law – Tither v. Inland Revenue Commissioners (Case 333/88). [1990] BTC 295

Entitlement, second main residence purchased but not occupied

Case Law – Hughes (H.M. Inspector of Taxes) v. Viner. [1985] BTC 156

Information

Lenders providing to borrowers

Legislation/Regulatory – SI 1982/1236 reg. 15

Provision to HMRC

Legislation/Regulatory – SI 1982/1236 reg. 16

Inspection of records

Legislation/Regulatory – SI 1982/1236 reg. 17

Interest ceasing to be relevant loan interest

Legislation/Regulatory – ICTA88 s. 375
HMRC Guidance – CH146320 ; DMBM401060

Interim claims

In advance

Legislation/Regulatory – SI 1982/1236 reg. 10

In arrears

Legislation/Regulatory – SI 1982/1236 reg. 12

Joint borrowers

Legislation/Regulatory – ICTA88 s. 373

Lenders' claims

Legislation/Regulatory – SI 1982/1236 reg. 14

Loans brought within tax deduction scheme

Generally

Legislation/Regulatory – SI 1982/1236 reg. 3

Pre-1983–84

Legislation/Regulatory – SI 1982/1236 reg. 4

Loans in excess of qualifying maximum

Legislation/Regulatory – ICTA88 s. 373

Non-relievable payment

Legislation/Regulatory – FA99 s. 38(6)

Qualifying borrowers, meaning

Legislation/Regulatory – ICTA88 s. 376

Qualifying lenders

Generally

Legislation/Regulatory – FA94 s. 142(3), (4)

List

Legislation/Regulatory – ICTA88 s. 376

Meaning

Legislation/Regulatory – ICTA88 s. 379

Register of

Legislation/Regulatory – ICTA88 s. 376A

Refusal, interest on mixed loan

Case Law – R v. HM Inspector of Taxes & Anor, ex parte Kelly. [1991] BTC 387 ; R v. HM Inspector of Taxes & Anor, ex parte Kelly. [1991] BTC 50

Relevant loan interest

Interest ceasing to be

Legislation/Regulatory – ICTA88 s. 375

Interest never having been

Legislation/Regulatory – ICTA88 s. 374A

Meaning

Legislation/Regulatory – ICTA88 s. 370

Remortgage, self-certification or notice of Revenue approval

Case Law – Cheltenham & Gloucester plc v Ashford. [2002] BTC 81

Repayment claims

Borrowers

Legislation/Regulatory – SI 1982/1236 reg. 8A, 8B

Lenders

Legislation/Regulatory – SI 1982/1236 reg. 9

Supplementary regulations

Legislation/Regulatory – ICTA88 s. 378(3)

Supplementary statements

Legislation/Regulatory – SI 1982/1236 reg. 11

Tax deduction scheme

Commencement pre-1983–84

Legislation/Regulatory – SI 1982/1236 reg. 5

Home improvement loans

Legislation/Regulatory – SI 1982/1236 reg. 6

Limited loans

Legislation/Regulatory – SI 1982/1236 reg. 7

Loans pre-1983–84

Legislation/Regulatory – SI 1982/1236 reg. 4

Loans to be brought within

Legislation/Regulatory – SI 1982/1236 reg. 3

Personal representatives

Legislation/Regulatory – SI 1982/1236 reg. 7A

Relievable payment

Legislation/Regulatory – FA99 s. 38(6)

Trustees

Legislation/Regulatory – SI 1982/1236 reg. 7B

Variation of terms of repayment

Legislation/Regulatory – SI 1982/1236 reg. 8

Withdrawal of relief

Legislation/Regulatory – FA99 s. 38