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 953
How a set-off claim works
Section 953 explains how a set-off claim operates to offset income tax suffered against income tax payable at the end of a return period, and the consequences of making such a claim.
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.