{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-239",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-239.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/239",
  "kind": "section",
  "number": "239",
  "heading": "Date from which interest is chargeable",
  "text": "(1) In its application to an assessment made by virtue of section 235 in the case of relief withdrawn or reduced by virtue of a provision listed in subsection (2), section 86 of TMA 1970 (interest on overdue income tax) has effect as if the relevant date were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.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) The provisions are—\nsection 163,\nsection 164,\nsection 173A,\nany of sections 180A to 188,\nsection 209,\nsection 212(1),\nsection 213,\nsection 224,\nsection 232, and\nsection 233.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 239(1) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 105(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 239(1) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 105(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 239(1) Table omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 105(2)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 239(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 105(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 239(2) substituted (retrospective to 6.4.2012) by Finance Act 2012 (c. 14), Sch. 7 paras. 18, 25"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/239",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}