Paragraph 8 I1I2
(1)
R may not be required to pay any amount by a secondary liability and assessment notice if or to the extent that P has paid the amount mentioned in paragraph 1.
(2)
P may not be required to pay the amount mentioned in paragraph 1 if or to the extent that R has paid an amount referable to that amount.
Annotations
Commencement
- I1
Sch. 9 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 9 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4