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Finance (No. 2) Act 2015
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- UK Public General Acts
- 2015 c. 33
- SCHEDULE 8
- PART 2
- Paragraph 42
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FA 2013
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42In Schedule 33 to FA 2013 (annual tax on enveloped dwellings: returns etc), in paragraph 20, after sub-paragraph (3) insert—
“(4)Where—
(a)action is being taken under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement of deduction from accounts) for the recovery of an amount (“the original amount”) of tax charged by an HMRC determination, and
(b)before that action is concluded, the determination is superseded by a self-assessment,
that action may be continued as if it were action for the purposes of the recovery of so much of the tax charged by the self-assessment as is due and payable, has not yet been paid and does not exceed the original amount.”
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