# Finance Act 2020, Paragraph 45


(1) Where there is an appeal under paragraph 33, the tax in question remains due and payable as if there had been no appeal.
(2) That is subject to paragraphs 46 and 47.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.