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Finance Act 2013
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There are currently no known outstanding effects for the Finance Act 2013, Paragraph 5.
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5U.K.In section 59B (payment of income and capital gains tax), after subsection (4) insert—
“(4ZA)In a case in which the notice required by section 7 was given following the receipt of a notice under section 8B, subsections (3) and (4) apply as if—
(a)the reference to the notice required by section 7 were a reference to the original notice required by that section, and
(b)the references to notice under section 8 or 8A were references to the original notice under that section.
(4ZB)In subsection (4ZA) the references to original notices are to notices given before the notice under section 8B.”
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