# Income Tax (Trading and Other Income) Act 2005, Section 749A: Interest on tax overpaid


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

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