http://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/45/2021-10-01Finance Act 2020An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2021-10-01SCHEDULESSCHEDULE 8Digital services tax: returns, enquiries, assessments and appealsPART 8Appeals against HMRC decisions on taxAppeal does not postpone recovery of tax45(1)

Where there is an appeal under paragraph 33, the tax in question remains due and payable as if there had been no appeal.

(2)

That is subject to paragraphs 46 and 47.

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