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[F143(1)Where a party to an appeal to the tribunal under paragraph 35 makes a further appeal, notwithstanding that the further appeal is pending, stamp duty land tax shall nevertheless be payable or repayable in accordance with the determination of the tribunal or court as the case may be.U.K.
(2)But if the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court—
(a)if too much stamp duty land tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and
(b)if too little stamp duty land tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment.
[F2(3) Sub-paragraph (4) applies where—
(a)an accelerated payment notice has been given to a party to the appeal under Chapter 3 of Part 4 of the Finance Act 2014 (and not withdrawn), and
(b)the assessment to which the appeal relates has effect, or partly has effect, to counteract the whole or part of the asserted advantage (within the meaning of section 219(3) of that Act) by reason of which the notice was given.
(4)If, on the application of HMRC, the relevant court or tribunal considers it necessary for the protection of the revenue, it may direct that sub-paragraph (1) does not apply so far as the stamp duty land tax relates to the counteraction of the whole or part of the asserted advantage, and—
(a)give permission to withhold all or part of any repayment, or
(b)require the provision of adequate security before repayment is made.
(5)“Relevant court or tribunal” means the tribunal or court from which permission or leave to appeal is sought.]]
Textual Amendments
F1Sch. 10 paras. 41-46 and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 393
F2Sch. 10 para. 43(3)-(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 225(2)
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