{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-753",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-753.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/753",
  "kind": "section",
  "number": "753",
  "heading": "Interest on repayment of student loan",
  "text": "(1) No liability to income tax arises in respect of interest if—\n(a) it is paid to a person to whom a student loan has been made, and\n(b) it relates to an amount repaid to the person after being recovered from the person in respect of the loan.\n(2) In this section “student loan” means a loan made under—\nsection 22 of the Teaching and Higher Education Act 1998 (c. 30),\nsection 73(f) of the Education (Scotland) Act 1980 (c. 44), or\nArticle 3 of the Education (Student Support) (Northern Ireland) Order 1998 (S.I. 1998/1760 (N.I. 14)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/753",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}