SCHEDULES
SCHEDULE 18Accelerated payments: group relief
6Amendments of Part 4 of FA 2014
1
Section 223 (effect of notice given while tax enquiry is in progress) is amended as follows.
2
For subsection (1) substitute—
1
This section applies where—
a
an accelerated payment notice is given by virtue of section 219(2)(a) (notice given while a tax enquiry is in progress) (and not withdrawn), and
b
an amount is stated in the notice in accordance with section 220(2)(b).
3
In subsection (2), for “the amount specified in the notice in accordance with section 220(2)(b)” substitute “that amount”.
4
Accordingly, in the heading for that section after “progress” insert “: accelerated payment”.