[55 Recovery of tax not postponed]
Taxes Management Act 1970 (1970 c 9) | Legislation

[55  Recovery of tax not postponed]

[[(1)     This section applies to an appeal to the [tribunal] against—

[[(a)     an amendment of a self-assessment—

(i)     under section 9C of this Act, or

(ii)     under paragraph 30 or [34] of Schedule 18 to the Finance Act 1998,

(aa)     a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act,]

(b)     an assessment to tax other than a self-assessment,]

(c)     . . . or

(d)     . . ..]

(2)     [Except as otherwise provided by the following provisions of this section], the tax charged [—

(a)     by the amendment or assessment, or

(b)     where the appeal is against a conclusion stated by a closure notice, as a result of that conclusion,]

shall be due and payable as if [there had been no appeal].

[(3)     If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—

(a)     first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the

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