C2C1C3C4C5PART 4Follower notices and accelerated payments
Pt. 4 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
Pt. 4 modified (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 1 (with Sch. 2 paras. 33, 35)
Pt. 4 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)
Pt. 4 applied (with modifications) (retrospective) by 1970 c. 9, s. 12ABZAA(4) (as inserted (17.7.2014) by 2020 c. 14, s. 104(1)(2) (with s. 104(3)))
CHAPTER 1Introduction
Overview
199Overview of Part 4
In this Part—
a
sections 200 to 203 set out the main defined terms used in the Part,
b
Chapter 2 makes provision for follower notices and for penalties if account is not taken of judicial rulings which lay down principles or give reasoning relevant to tax cases,
c
Chapter 3 makes—
i
provision for accelerated payments to be made on account of tax,
ii
provision restricting the circumstances in which payments of tax can be postponed pending an appeal, F2...
iii
provision to enable a court to prevent repayment of tax, for the purpose of protecting the public revenueF1, and
iv
provision restricting the surrender of losses and other amounts for the purposes of group relief.
d
Chapter 4—
i
makes special provision about the application of this Part in relation to stamp duty land tax and annual tax for enveloped dwellings,
ii
confers a power to extend the provisions of this Part to other taxes, and
iii
makes amendments consequential on this Part.
Pt. 4 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)