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(b) a building society incorporated or deemed to be incorporated under the Building Societies Act, 1989;

(a) a bank holding a licence under section 9 or an authorization granted under section 9A of the Central Bank Act 1971;

(i)(I) holds a licence or similar authorisation, corresponding to a licence granted under section 9 of the Central Bank Act 1971, or

(a) a bank holding a licence under section 9 or an authorization granted under section 9A of the Central Bank Act 1971;

(i)(I) holds a licence or similar authorisation, corresponding to a licence granted under section 9 of the Central Bank Act 1971, or

244A Application of section 244 (relief for interest paid on certain home loans) of Principal Act.

(ii) “appropriate percentage”, “qualifying interest”, “qualifying loan”, “qualifying residence” and “relievable interest” have the same meanings, respectively, as they have in section 244.

(b) This section provides for a scheme whereby relief due under section 244 shall, in certain circumstances, be given by way of deduction at source (“the tax relief at source scheme”) under subsection (2)(a) and in no other manner.

(2) (a) Where an individual makes a payment of qualifying mortgage interest to a qualifying lender in respect of which relief is due under section 244, the individual shall be entitled in accordance with regulations to deduct and retain out of it an amount equal to the appropriate percentage, for the year of assessment in which the payment is due, of the relievable interest.

(i) as will or may assist an officer of the Revenue Commissioners to determine if relief is due under section 244 for a particular year of assessment, and

(c) Information provided to the Revenue Commissioners under this subsection shall be used by them only for the purposes of section 244 and this section and, notwithstanding section 872, shall be used for no other purpose.

(c) Information provided to the Revenue Commissioners under this subsection shall be used by them only for the purposes of section 244 and this section and, notwithstanding section 872, shall be used for no other purpose.

(c) a trustee savings bank within the meaning of the Trustee Savings Banks Act, 1989;