Related Commentary  Related HMRC Manuals


The heading to s. 90 substituted for “Disallowance of relief for interest on tax” by CTA 2009, s. 1322 and Sch. 1, para. 306(4), with effect for corporation tax purposes for accounting periods ending on or after 1 April 2009, and for income tax and capital gains tax purposes for the tax year 2009–10 and subsequent tax years.

90(1)  Interest payable under this Part of this Act–

(a)shall be paid without any deduction of income tax; and

(b)[Omitted by CTA 2009, s. 1322 and Sch. 1, para. 306(2) and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

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