234 Restrictions on interim payments in proceedings relating to taxation matters
Finance Act 2013 (2013 c 29) | Legislation

Interim remedies

234  Restrictions on interim payments in proceedings relating to taxation matters

(1)     This section applies to an application for an interim remedy (however described), made in any court proceedings relating to a taxation matter, if the application is founded (wholly or in part) on a point of law which has yet to be finally determined in the proceedings.

(2)     Any power of a court to grant an interim remedy (however described) requiring the Commissioners for Her Majesty's Revenue and Customs, or an officer of Revenue and Customs, to pay any sum to any claimant (however described) in the proceedings is restricted as follows.

(3)     The court may grant the interim remedy

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