Section 257SD | Date from which interest is chargeable

(1)In its application to an assessment made by virtue of section 257S in the case of relief withdrawn or reduced by virtue of a provision listed in subsection (2), section 86 of TMA 1970 (interest on overdue income tax) has effect as if the relevant date were 31 January next following the tax year for which the assessment is made.

(2)The provisions are—

section 257LD,

any of sections 257LF to 257LH,

any of sections 257M to 257MJ,

section 257MN,

section 257Q,

section 257QJ,

section 257QQ,

section 257QR

section 257R, and

section 257RC.