Section 749 | Repayment interest, and interest paid under repayment supplements

No liability to income tax arises in respect of interest paid under—

(a)section 824 of ICTA (repayment supplements: individuals and others), ...

(b)section 283 of TCGA 1992 (repayment supplements), or

(c)section 102 of FA 2009 (repayment interest).