Payment of
tax where
notice of
objection etc.
Deleted by (TPA 2nd Sch Para 6)
(a) In a case to which section 85(2) applies, before the expiry of thirty days after the date of service of the notice under that subsection;
(b) in a case to which section 85(3) applies, but no appeal has been brought under section 86, before the expiry of thirty days after the date of service of the notice under that subsection;
(c) in a case where the assessment has been determined on appeal by a decision of a local committee or the tribunal, notwithstanding that an appeal has been or may be lodged against that decision -
(i) where the decision of the local committee or the tribunal has not resulted in any amendment to the assessment before the expiry of thirty days after the date of service of the notice under section 87(2)(e); or
(ii) where the decision of the local committee or the tribunal has resulted in an amendment to the assessment before the expiry of thirty days after the date of service of the notice under section 87(2)(f).
(2) Where the decision of the local committee or the tribunal is appealed against and the assessment is finally determined on such subsequent appeal, if the amount of tax under that assessment is –
(a) more than the amount of tax paid in accordance with section 92(6) and subsection (1)(c) (together with interest charged under section 94) then the amount underpaid shall be payable before the expiry of thirty days after the date of service of the notice under section 87(2)(f); or
(b) less than the amount of the tax paid in accordance with section 92(6) and subsection (1)(c) (together with interest charged under section 94) then the amount overpaid shall be refunded under section 105 together with interest thereon at such rate as may have been ordered on appeal.
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