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Legislation

Income Tax Act 2007

Crossheading Manufactured interest on UK securities

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Section 578 Manufactured interest on UK securities
Section 579 Allowable deductions...
Section 580 Allowable deductions: restriction on double counting

Income Tax Act 2007
Manufactured interest on UK securities

Section 580 | Allowable deductions: restriction on double counting

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)

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