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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Interest payments

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Section 51A Cash basis: interest payments on loans
Section 52 Exclusion of double relief for interest

Chapter 4 Trade profits: rules restricting deductions
Crossheading Interest payments

Crossheading Interest payments

From legislation.gov.uk

Contents

Section 51A Cash basis: interest payments on loans
Section 52 Exclusion of double relief for interest