Application for postponement of tax pending appealU.K.
45No application shall be made under section 55(3) or (4) of the Taxes Management Act 1970 (c. 9) (application for postponement of payment of tax pending appeal) on the ground that a person is eligible for relief unless a claim for the relief has been duly made by the person under Part 5 of this Schedule.
Commencement Information
I1Sch. 16 para. 45 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3