Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 6 Exempt income

Chapter 9 Other income

Interest only income

749 Interest paid under repayment supplements

No liability to income tax arises in respect of interest paid under—

(a) section 824 of ICTA (repayment supplements: individuals and others), or

(b) section 283 of TCGA 1992 (repayment supplements).