# Finance Act 2021, Paragraph 8


(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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/9/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-9/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.