# Finance Act 1996, Paragraph 55


An amount which a controller is required to pay under paragraph 52, 53 or 54(2)(a) above or under paragraph 58 below shall be deemed to be an amount of tax due from him and shall be recoverable accordingly.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.