In its application to an assessment made by virtue of section 235 in the case of relief withdrawn or reduced by virtue of a provision listed F1in subsection (2), section 86 of TMA 1970 (interest on overdue income tax) has effect as if the relevant date were F331 January next following the tax year for which the assessment is made.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The provisions are—

• section 163,

• section 164,

• section 173A,

• any of F5sections 180A to 188,

• section 209,

• section 212(1),

• section 213,

• section 224,

• section 232, and

• section 233.