# Finance Act 2003, Paragraph 38

Extent: E+W+S+N.I.

(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.
(2) Sub-paragraph (1) is subject to—
paragraph 39 (direction by the tribunal postponing payment), and
paragraph 40 (agreement to postpone payment).

---
Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.