# Income Tax Act 2007, Section 376: Application for postponement of tax pending appeal


No application may be made under section 55(3) or (4) of TMA 1970 (application for postponement of payment of tax pending appeal) on the ground that an individual is eligible for CITR unless a claim for the CITR has been duly made by the individual under this Part.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/376 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-376
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.