CISR82120 | Compliance: Regulation 13 determinations: Payment of tax pending appeal

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The provisions of TMA70\s55 concerning the payment of tax pending an appeal do not apply to determinations made under Regulation 13(2).

The amount determined is due and payable 14 days after the determination is made – Reg 13(5).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)