Section 955 — Income Tax Act 2007: Proceedings begun before a set-off claim is made

Proceedings begun before a set-off claim is made 955 1 This section applies if—

a a person has made a set-off claim, and b before the claim was made, proceedings were brought for collecting income tax assessed, or interest on income tax assessed, under section 956 or 957.

2 No effect is to be given to the set-off claim so as to affect or delay the collection or recovery of the income tax, or of interest on that income tax, until the claim is finally determined.

3 Any income tax overpaid as a result of this section must be repaid when the claim is finally determined.

4 In this section “ proceedings ” includes proceedings by way of distraint or attachment or under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) .