{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-753A",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-753A.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/753A",
  "kind": "section",
  "number": "753A",
  "heading": "Interest on unpaid relevant contributions",
  "text": "(1) No liability to income tax arises in respect of interest paid in compliance with a requirement in a compliance notice or an unpaid contributions notice to pay interest in respect of unpaid relevant contributions.\n(2) In this section—\n“compliance notice” means a notice under section 35 of the Pensions Act;\n“the Pensions Act” means the Pensions Act 2008 or the Pensions (No.2) Act (Northern Ireland) 2008;\n“unpaid contributions notice” means a notice under section 37 of the Pensions Act;\n“unpaid relevant contributions” has the same meaning as in section 38(2)(a) of the Pensions Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 753A inserted (19.7.2011) by Finance Act 2011 (c. 11), s. 69(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/753A",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}