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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Interest only income

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Section 749 Repayment interest, and interest paid under repayment supplements
Section 749A Interest on tax overpaid
Section 750 Interest from tax reserve certificates
Section 751 Interest on damages for personal injury
Section 752 Interest under employees' share schemes
Section 753 Interest on repayment of student loan
Section 753A Interest on unpaid relevant contributions
Section 754 Redemption of funding bonds
Section 755 Interest on foreign currency securities etc. owned by non-UK residents
Section 756 Which securities and loans are foreign currency ones for section 755
Section 756A Interest on certain deposits of victims of National-Socialist persecution

Income Tax (Trading and Other Income) Act 2005
Interest only income

Section 750 | Interest from tax reserve certificates

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 750 repealed (with effect in accordance with Sch. 39 para. 53(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 53(1)(a)

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