PART IX ANNUAL PAYMENTS AND INTEREST

Mortgage interest relief at source

378 Supplementary regulations.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Source-1982 s.29; 1984 s.56(2)
S. 378(1)(2)(4) repealed (with effect in accordance with Sch. 4 para. 18(5), Sch. 20 Pt. 3(7) Note 4 of the repealing Act) by Finance Act 1999 (c. 16), Sch. 4 para. 13(a), Sch. 20 Pt. 3(7)
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The Board may by regulations make provision—
(a) for the purposes of any provision of sections 369 to 376A which relates to any matter or thing to be specified by or done in accordance with regulations;
Words in s. 378(3) substituted (with effect in accordance with Sch. 4 para. 18(5) of the amending Act) by Finance Act 1999 (c. 16), Sch. 4 para. 13(b)
(b) for the application of those sections in relation to loan interest paid by personal representatives and trustees;
(c) with respect to the furnishing of information by borrowers or lenders, including, in the case of lenders, the inspection of books, documents and other records on behalf of the Board;
(d) for, and with respect to, appeals to the tribunal against the refusal of the Board to issue a notice under section 374(1)(b) or the issue of a notice under section 375(6) or (7); and
Words in s. 378(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 139
(e) generally for giving effect to sections 369 to 376A.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .