60 [Further provisions relating to appeals]
Finance Act 1994 (1994 c 9) | Legislation

60  [Further provisions relating to appeals]

(1)     . . .

(2)     Without prejudice to paragraph 13 of Schedule 7 to this Act, nothing in [section 59] above shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty or interest except in so far as it is necessary to reduce it to the amount which is appropriate under paragraphs 12 to 21 of that Schedule.

(3)     . . .

[(4)     Subject to subsections (4A) and (4B), where the appeal is against the decisions with respect to any of the matters mentioned in section 59(1)(b) and (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has been paid or deposited with them.

(4A)     In a case where the amount determined to be payable as tax has not been paid or

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