Section 105 Taxation of rents: restriction in respect of certain rent and interest

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(1) This section shall apply to-

(a) rent in respect of premises, or

(b) interest on borrowed money employed in the purchase, improvement or repair of premises,

payable by a person chargeable to tax in accordance with section 75 on the profits or gains arising from rent in respect of those premises for a period before the date on which the premises are first occupied by a lessee for the purpose of a trade or undertaking or for use as a residence.

(2) No deduction shall be allowed for any year of assessment under section 97(2) in respect of rent or interest to which this section applies.

Can I get a rental income deduction in respect of interest relating to a period before the premises is occupied?

(1)-(2) No. As a landlord, you are not entitled to deduct rent or interest relating to a period before the premises is first occupied by your tenant (section 97).