{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-36",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-36.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/14/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "(1) The effect of a group payment notice being issued under paragraph 34 is that the recipient is treated as if—\n(a) a liability of a member other than the recipient were a liability of the recipient (“the deemed liability”),\n(b) the deemed liability became due and payable when the relevant liability became due and payable, and\n(c) any payments made in respect of the relevant liability were made in respect of the deemed liability.\n(2) Nothing in this paragraph gives the recipient a right to appeal against any assessment, determination or other decision giving rise to a liability of a member other than the recipient (or against the deemed liability).\n(3) The recipient may appeal against the notice, within the period of 30 days beginning with the date on which it is given, on the ground that the recipient is not a person to whom the notice can be given (see paragraphs 34(2) and (2A) and 35(1)).\n(4) Where an appeal is made, anything required by the notice to be paid is due and payable as if there had been no appeal.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 14 para. 36(3) substituted (22.2.2024 with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 58(1)(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/36",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}