Part 6Exempt income
Chapter 9Other income
Interest only income
749F1Repayment 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), F2...
(b)
section 283 of TCGA 1992 (repayment supplements)F3, or
(c)
section 102 of FA 2009 (repayment interest).