carpfollow

Presumably a mortgage product fees also belong in box 44 since it is "The costs of getting a loan" and subject to basic relief, exactly the same as mortgage interest is. See https://www.gov.uk/government/publications/restricting-finance-cost-relief-for-individual-landlords/restricting-finance-cost-relief-for-individual-landlords Box 27 for the broker fee sounds sensible.

Won't this arrangement be subject to settlements legislation (ITTOIA 2005, ss 625, 629)?

Isn't this a direct contradiction of TSEM9170?