# Finance Act 2013, Paragraph 5


In section 59B (payment of income and capital gains tax), after subsection (4) insert—
“(4ZA) In a case in which the notice required by section 7 was given following the receipt of a notice under section 8B, subsections (3) and (4) apply as if—
(a) the reference to the notice required by section 7 were a reference to the original notice required by that section, and
(b) the references to notice under section 8 or 8A were references to the original notice under that section.
(4ZB) In subsection (4ZA) the references to original notices are to notices given before the notice under section 8B.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-51/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.