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

Part 2 U.K. Trading income

Chapter 4 U.K. Trade profits: rules restricting deductions

Interest payments U.K.

F1 51A Cash basis: interest payments on loans U.K.

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Textual Amendments

F1 S. 51A omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 7(a), 47 (with Sch. 10 paras. 48-50)