# Income Tax (Trading and Other Income) Act 2005, Section 753A: Interest on unpaid relevant contributions


(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.
(2) In this section—
“compliance notice” means a notice under section 35 of the Pensions Act;
“the Pensions Act” means the Pensions Act 2008 or the Pensions (No.2) Act (Northern Ireland) 2008;
“unpaid contributions notice” means a notice under section 37 of the Pensions Act;
“unpaid relevant contributions” has the same meaning as in section 38(2)(a) of the Pensions Act.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/753A (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-753A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.