Section 955 | Proceedings begun before a set-off claim is made

(1)This section applies if—

(a)a person has made a set-off claim, and

(b)before the claim was made, proceedings were brought for collecting income tax assessed, or interest on income tax assessed, under section 956 or 957.

(2)No effect is to be given to the set-off claim so as to affect or delay the collection or recovery of the income tax, or of interest on that income tax, until the claim is finally determined.

(3)Any income tax overpaid as a result of this section must be repaid when the claim is finally determined.

(4)In this section “proceedings” includes proceedings by way of distraint or attachment or under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods).