Introductory Text1.Citation and Commencement2.Interpretation3.Loans which the borrower may bring within the tax deduction scheme4.Loans made before tax year 1983–84 which the lender may bring within the tax deduction scheme5.Commencement of tax deduction scheme before tax year 1983–1984 in certain cases6.Application of tax deduction scheme to home improvement loans7.Application of tax deduction scheme to limited loans8.Variation of repayment terms of certain loans9.Repayment claims by lenders: introductory10.Interim claims in advance11.Supplementary statements12.Interim claims in arrear13.Annual claims14.Lenders' claims: supplementary provisions15.Information to be provided to borrowers by lenders16.Information to be provided to the Board17.Inspection of Records18.Application of penalty provisions of the Taxes Management Act 197019.Borrowers' appeals: supplementary provisionsSignatureExplanatory Note