INCOME TAX COMPUTATION

Hi,

I want to ask one question regarding Income tax computation.

In the Practice & Revision Kit, exercise number 119 says:

“During the 22/23 tax year, Petula paid interest of 140 GBP on a personal loan taken out on 6 April 2022 to purchase a computer for sole use in her employment with Downtown plc.”

Why is 140GBP deducted from savings income, and not from non-savings income?

Thank you in advance,
Nina