- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1972
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6(1)Where a claim has been made under paragraph 5 above no proceedings for collecting tax which would fall to be discharged if the claim were allowed shall be instituted pending the final determination of the claim, but this sub-paragraph shall not affect the date when the tax is due.
(2)When the claim is finally determined any tax underpaid in consequence of sub-paragraph (1) above shall be paid.
(3)Where proceedings are instituted for collecting tax assessed, or interest on tax assessed, under any provision of paragraph 4 above, effect shall not be given to any claim made after the institution of the proceedings so as to affect or delay the collection or recovery of the tax charged by the assessment or of interest thereon, until the claim has been finally determined.
(4)When the claim is finally determined any tax overpaid in consequence of sub-paragraph (3) above shall be repaid.
(5)References in this paragraph to proceedings for the collection of tax include references to proceedings by way of distraint or poinding for tax.
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