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Finance Act 2003
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Changes over time for: Paragraph 38
Version Superseded: 01/04/2009
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Finance Act 2003, Paragraph 38 is up to date with all changes known to be in force on or before 20 February 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.
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38(1)Where there is an appeal to the Commissioners 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 Commissioners postponing payment), and
paragraph 40 (agreement to postpone payment).
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