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Finance Act 2020

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Changes over time for: Cross Heading: Appeal does not postpone recovery of tax

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Point in time view as at 01/10/2021.

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There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Appeal does not postpone recovery of tax. Help about Changes to Legislation

Appeal does not postpone recovery of taxU.K.

45(1)Where there is an appeal under paragraph 33, the tax in question remains due and payable as if there had been no appeal.U.K.

(2)That is subject to paragraphs 46 and 47.

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