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Inland Revenue v Frere [1964] 3 All ER 796 House of Lords

The respondent sought to deduct the interest paid on a short term loan from his income for the purposes of assessing his liability to pay tax. The Income Tax Act of 1952 allowed "the amount of interest, annuities or other annual interest" to be deducted from the income.

Held:

Under the noscitur a sociis rule, the mention of amount of interest related only to annual interest as the other items related to annual payments. The respondent's interest payment was not an annual interest payment and therefore he could not deduct it from his income and he was required to pay tax on it.
 
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