# Finance Act 2013, Paragraph 6


In section 86 (payment of tax), after subsection (2) insert—
“(2A) Tax payable as a result of a withdrawal of relief under any of paragraphs 6D, 6F, 6G and 6H of Schedule 4A (higher rate: alternative finance arrangements) must be paid not later than the filing date for the return relating to the withdrawal (see section 81ZA(1)).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/40/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-40/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.