Revenue Note for Guidance

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Revenue Note for Guidance

959AL Persons other than chargeable persons: other rules

Summary

This section provides, in the case of an appeal against an assessment by a person other than a chargeable person, that an amount of tax is payable pending the determination of the appeal. The amount is the tax relating to matters in the assessment that are not in dispute less the amount of appropriate tax credits due to the person.

Relevant Date: Finance Act 2019