# Income Tax (Trading and Other Income) Act 2005, Section 749: Repayment interest, and interest paid under repayment supplements

Extent: E+W+S+N.I.

No liability to income tax arises in respect of interest paid under—
(a) section 824 of ICTA (repayment supplements: individuals and others), ...
(b) section 283 of TCGA 1992 (repayment supplements), or
(c) section 102 of FA 2009 (repayment interest).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/749 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-749
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.