Part 6Exempt income
Chapter 9Other income
Interest only income
749F1Repayment interest, and 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), F3...
b
section 283 of TCGA 1992 (repayment supplements)F2, or
c
section 102 of FA 2009 (repayment interest).