[56 Payment of tax where there is a further appeal]
Taxes Management Act 1970 (1970 c 9) | Legislation

[56  Payment of tax where there is a further appeal]

[(1)     This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal.

(2)     Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made.

(3)     But in a case where the amount charged by the assessment is altered by the order or judgment of the

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