{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-366",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/section-366.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "section/366",
  "kind": "section",
  "number": "366",
  "heading": "Information.",
  "text": "(1) A person who claims relief under section 353 in respect of any payment of interest shall furnish to the inspector a statement in writing by the person to whom the payment is made, showing—\n(a) the date when the debt was incurred;\n(b) the amount of the debt when incurred;\n(c) the interest paid in the year of assessment for which the claim is made . . . ; and\n(d) the name and address of the debtor.\n(2) Where any such interest as is mentioned in section 353 is paid, the person to whom it is paid shall, if the person who pays it so requests in writing, furnish him with such statement as regards that interest as is mentioned in subsection (1) above; and the duty imposed by this subsection shall be enforceable at the suit or instance of the person making the request.\n(3) Subsections (1) and (2) above do not apply to interest paid to a building society, or to a local authority.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 366(1)(c) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 70, Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Source-1972 Sch.10 7; 1974 Sch.1 25(1)"
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Source-1972 Sch.10 8, 9"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/section/366",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}