Part 6 U.K.Exempt income

Chapter 9 U.K.Other income

Interest only income U.K.

[F1 749AInterest on tax overpaid U.K.

No liability to income tax arises in respect of interest paid under section 826 of ICTA (interest on tax overpaid).]

Textual Amendments

F1 S. 749A inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 635 (with Sch. 2 Pts. 1, 2)