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Changes over time for: Cross Heading: Appeal does not postpone recovery of tax
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/10/2021.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Appeal does not postpone recovery of tax.
Changes to Legislation
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Appeal does not postpone recovery of taxU.K.
45(1)Where there is an appeal under paragraph 33, the tax in question remains due and payable as if there had been no appeal.U.K.
(2)That is subject to paragraphs 46 and 47.
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