[F1608RPayment notice: effect of making payment etcU.K.
(1)This section applies where a notice under section 608O is given to a person.
(2)A person who pays an amount in pursuance of the notice may recover that amount from the taxpayer.
(3)In calculating the person's income, profits or losses for any tax purposes—
(a)a payment in pursuance of the notice is not allowed as a deduction, and
(b)the reimbursement of any such payment is not regarded as a receipt.
(4)Any amount paid by the person in pursuance of the notice is to be taken into account in calculating—
(a)the amount unpaid, and
(b)the amount due by virtue of any other notice under section 608O relating to the amount unpaid.
(5)Similarly, any payment by the taxpayer of any of the amount unpaid is to be taken into account in calculating the amount due by virtue of the notice (or by virtue of any other notice under section 608O relating to the amount unpaid).]
Textual Amendments
F1Pt. 5 Ch. 2A inserted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 3 para. 4 (with Sch. 3 para. 8)