# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/47 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.