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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

Income Tax (Trading and Other Income) Act 2005
Interest payments

Section 51A | Cash basis: interest payments on loans

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 51A omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 10 paras. 7(a), 47 (with Sch. 10 paras. 48-50)

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