6(1)This paragraph applies where a partner payment notice has been given to a relevant partner (and not withdrawn).
(2)The relevant partner must make a payment (“the accelerated partner payment”) to HMRC of the amount specified in the notice in accordance with paragraph 4(1)(b).
(3)The accelerated partner payment is to be treated as a payment on account of the understated partner tax (see paragraph 4).
(4)The accelerated partner payment must be made before the end of the payment period.
(5)“The payment period” means—
(a)if the relevant partner made no representations under paragraph 5, the period of 90 days beginning with the day on which the partner payment notice is given;
(b)if the relevant partner made such representations, whichever of the following ends later—
(i)the 90 day period mentioned in paragraph (a);
(ii)the period of 30 days beginning with the day on which the relevant partner is notified under paragraph 5 of HMRC’s determination.
(6)If the relevant partner pays any part of the understated partner tax before the accelerated partner payment in respect of it, the accelerated partner payment is treated to that extent as having been paid at the same time.
(7)Subsections (8) and (9) of section 223 apply in relation to a payment under this paragraph as they apply to a payment under that section.