# Finance Act 2021, Paragraph 6


(1) The 15 day time to pay condition is met if a time to pay agreement is made (whether before or after the end of the 15 day period) as a result of proposals for paying the tax due made by the person before the end of the 15 day period.
(2) The 30 day time to pay condition is met if a time to pay agreement is made (whether before or after the end of the 30 day period) as a result of proposals for paying the tax due made by the person after the end of the 15 day period, but before the end of the 30 day period.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/26/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-26/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.