Point in time view as at 01/04/2009.
Finance Act 2003, Cross Heading: Recovery of tax not postponed by appeal is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
38(1)Where there is an appeal F1... under paragraph 35, the tax charged by the amendment or assessment in question remains due and payable as if there had been no appeal.U.K.
(2)Sub-paragraph (1) is subject to—
paragraph 39 (direction by [F2the tribunal] postponing payment), and
paragraph 40 (agreement to postpone payment).
Textual Amendments
F1Words in Sch. 10 para. 38(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 390(2)
F2Words in Sch. 10 para. 38(2) substituted (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. 390(3)
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