http://www.legislation.gov.uk/uksi/2004/2622/regulation/8The Exemption From Tax For Certain Interest Payments Regulations 2004 (revoked)texttext/xmlenStatute Law DatabaseINCOME TAX2021-09-29Expert Participation2021-06-10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Recovery of tax not deductedF18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .