41 Repayments attracting repayment supplement
Finance Act 1999 (1999 c 16) | Legislation

41  Repayments attracting repayment supplement

(1)     Section 824 of the Taxes Act 1988 (repayment supplements for individuals) shall have effect, and be deemed always to have had effect, with the following amendments.

(2)     Before subsection (3) insert—

“(2B)     Subsection (1) above shall apply to a payment made by the Board under section 375(8) (payment of amount which borrower would have been able to deduct from interest payment

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