{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-954",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-954.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/954",
  "kind": "section",
  "number": "954",
  "heading": "Proceedings begun after a set-off claim is made",
  "text": "(1) If a set-off claim has been made no proceedings for collecting income tax which would have to be discharged if the claim were allowed may be brought until the claim is finally determined.\n(2) Subsection (1) does not affect the date when the income tax is due.\n(3) Any income tax underpaid as a result of this section must be paid when the claim is finally determined.\n(4) In this section “proceedings” includes proceedings by way of distraint or attachment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/954",
    "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."
}