6(1)The Inland Revenue may serve a notice on a person within paragraph 5(2) above requiring him within 30 days of the service of the notice to pay the amount that remains unpaid.U.K.
(2)Any such notice must be served before the end of the period of three years beginning with the date of the final determination mentioned in paragraph 5(1)(b).
(3)The notice must state the amount required to be paid by the person on whom the notice is served.
(4)The notice has effect—
(a)for the purposes of the recovery from that person of the amount required to be paid and of interest on that amount, and
(b)for the purposes of appeals,
as if it were a notice of assessment and that amount were an amount of tax due from that person.
(5)A person who has paid an amount in pursuance of a notice under this paragraph may recover that amount from the purchaser.
(6)A payment in pursuance of a notice under this paragraph is not allowed as a deduction in computing any income, profits or losses for any tax purpose.