Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 239
Date from which interest is chargeable
Section 239 sets the date from which interest on overdue tax begins to run when Enterprise Investment Scheme (EIS) relief is withdrawn or reduced following an assessment.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.