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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

Interest payments
Cash basis: interest payments on loans

Section 51A | Cash basis: interest payments on loans

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed