# Income Tax Act 2007, Section 257S: Assessments for the withdrawal or reduction of SI relief


If any SI relief which has been obtained falls to be withdrawn or reduced under Chapter 7, it must be withdrawn or reduced by the making of an assessment to income tax for the tax year for which the relief was obtained.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/257S (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-257S
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.