SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 7Reviews and appeals
Payment of tax where appeal has been determined
52
1
On the determination of an appeal under paragraph 35 any tax overpaid must be repaid.
2
On the determination of an appeal under paragraph 35, section 163(payment of tax) has effect in relation to any relevant tax as if—
a
the tax were payable in accordance with an assessment under paragraph 22 issued on the date on which HMRC issues to the appellant a notice of the total amount payable in accordance with the determination, and
b
there had been no appeal against that assessment.
3
The reference in sub-paragraph (2) to “relevant tax” is to any tax payable in accordance with the determination, so far as it is tax—
a
the payment of which had been postponed, or
b
which would not have been charged by the amendment or assessment if there had been no appeal.