Paragraph 47
(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 paragraphs 48 and 49.
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.
Sub-paragraph (1) is subject to paragraphs 48 and 49.