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Income Tax (Earnings and Pensions) Act 2003

[F1[F2554Z11DEarlier income tax liability: provisional payments of taxU.K.
This section has no associated Explanatory Notes

(1)Subsection (2) applies for the purposes of—

(a)section 554Z11B(3)(a), and

(b)section 554Z11C(3), (4)(b), (7)(b) and (10)(b).

(2)A person is not to be regarded as having paid, or otherwise accounted for, any tax by reason only of making a provisional payment of tax, except in accordance with an application granted under section 554Z11E.

(3)In this Part, “provisional payment of tax” means—

(a)a payment on account of income tax,

(b)a payment that is treated as a payment on account under section 223(3) of FA 2014 (accelerated payments), or

(c)a payment pending determination of an appeal made in accordance with section 55 of TMA 1970.

(4)The reference in subsection (3)(a) to a payment on account of income tax does not include a reference to a payment treated under section 554Z11C as a payment on account of a tax liability.]]

Textual Amendments

F1Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1

F2Ss. 554Z11B-554Z11G and cross-heading inserted (with effect in accordance with Sch. 6 para. 15(2)(3) of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 11