question

In practice question number 8, 2400 interest payable is regarded as a tax reduction. But why this finance expense is not an allowable expense to be deducted from the income while it is cottages that are rented and not a resedential property. I think the notes mention that finance expense is not an allowable expense only for resedential property and not cottages. So for cottages the finance expense should be treated as an allowable expense. Why is this not the case