{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-257SD",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-257SD.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/257SD",
  "kind": "section",
  "number": "257SD",
  "heading": "Date from which interest is chargeable",
  "text": "(1) In its application to an assessment made by virtue of section 257S in the case of relief withdrawn or reduced by virtue of a provision listed in subsection (2), section 86 of TMA 1970 (interest on overdue income tax) has effect as if the relevant date were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.\n(2) The provisions are—\nsection 257LD,\nany of sections 257LF to 257LH,\nany of sections 257M to 257MJ,\nsection 257MN,\nsection 257Q,\nsection 257QJ,\nsection 257QQ,\nsection 257QR\nsection 257R, and\nsection 257RC.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/257SD",
    "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."
}