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Finance Act 2020

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Changes over time for: Cross Heading: Payment of tax where appeal has been determined

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There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Payment of tax where appeal has been determined. Help about Changes to Legislation

Payment of tax where appeal has been determinedU.K.

49(1)This paragraph applies where an appeal under paragraph 33 has been notified to the tribunal.U.K.

(2)On the determination of the appeal, any tax overpaid must be repaid.

(3)On the determination of the appeal, section 51 has effect in relation to any relevant tax.

(4)The reference to “relevant tax” is to any tax payable in accordance with the determination, so far as it is tax—

(a)the payment of which had been postponed, or

(b)which would not have been charged by the amendment or assessment if there had been no appeal.

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