223 Effect of notice given while tax enquiry is in progress[: accelerated payment]
Finance Act 2014 (2014 c 26) | Legislation

Forms of accelerated payment

223  Effect of notice given while tax enquiry is in progress[: accelerated payment]

[(1)     This section applies where—

(a)     an accelerated payment notice is given by virtue of section 219(2)(a) (notice given while a tax enquiry is in progress) (and not withdrawn), and

(b)     an amount is stated in the notice in accordance with section 220(2)(b).]

(2)     P must make a payment (“the accelerated payment”) to HMRC of [that amount].

(3)     The accelerated payment is to be treated as a payment on account

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