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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 10
- Part 7
- Recovery of tax not...
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Changes over time for: Cross Heading: Recovery of tax not postponed by appeal
No versions valid at: 13/04/2003
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- 10/07/2003- Amendment
- 13/04/2003
Point in time - 01/04/2009- Amendment
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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 26 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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Valid from 10/07/2003
Recovery of tax not postponed by appealU.K.
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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