Section 554Z11D | Earlier income tax liability: provisional payments of tax ^F1F2

(1)Subsection (2) applies for the purposes of—

(a)section 554Z11B(3)(a), and

(b)section 554Z11C(3), (4)(b), (7)(b) and (10)(b).

(2)A person is not to be regarded as having paid, or otherwise accounted for, any tax by reason only of making a provisional payment of tax, except in accordance with an application granted under section 554Z11E.

(3)In this Part, “provisional payment of tax” means—

(a)a payment on account of income tax,

(b)a payment that is treated as a payment on account under section 223(3) of FA 2014 (accelerated payments), or

(c)a payment pending determination of an appeal made in accordance with section 55 of TMA 1970.

(4)The reference in subsection (3)(a) to a payment on account of income tax does not include a reference to a payment treated under section 554Z11C as a payment on account of a tax liability.