{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-38",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-38.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/10/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": null,
  "text": "(1) Where there is an appeal ... under paragraph 35, the tax charged by the amendment or assessment in question remains due and payable as if there had been no appeal.\n(2) Sub-paragraph (1) is subject to—\nparagraph 39 (direction by the tribunal postponing payment), and\nparagraph 40 (agreement to postpone payment).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 10 para. 38(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 390(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 10 para. 38(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 390(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/38",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}