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Legislation

Income Tax Act 2007

Crossheading Set-off

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Section 952 Conditions for a set-off claim
Section 953 How a set-off claim works
Section 954 Proceedings begun after a set-off claim is made
Section 955 Proceedings begun before a set-off claim is made

Chapter 15 Collection: deposit-takers, building societies and certain companies
Crossheading Set-off

Crossheading Set-off

From legislation.gov.uk

Contents

Section 952 Conditions for a set-off claim
Section 953 How a set-off claim works
Section 954 Proceedings begun after a set-off claim is made
Section 955 Proceedings begun before a set-off claim is made