{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11D",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11D.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/554Z11D",
  "kind": "section",
  "number": "554Z11D",
  "heading": "Earlier income tax liability: provisional payments of tax",
  "text": "(1) Subsection (2) applies for the purposes of—\n(a) section 554Z11B(3)(a), and\n(b) section 554Z11C(3), (4)(b), (7)(b) and (10)(b).\n(2) A person is not to be regarded as having paid, or otherwise accounted for, any tax by reason only of making a provisional payment of tax, except in accordance with an application granted under section 554Z11E.\n(3) In this Part, “provisional payment of tax” means—\n(a) a payment on account of income tax,\n(b) a payment that is treated as a payment on account under section 223(3) of FA 2014 (accelerated payments), or\n(c) a payment pending determination of an appeal made in accordance with section 55 of TMA 1970.\n(4) The reference in subsection (3)(a) to a payment on account of income tax does not include a reference to a payment treated under section 554Z11C as a payment on account of a tax liability.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 554Z11B-554Z11G and cross-heading inserted (with effect in accordance with Sch. 6 para. 15(2)(3) of the amending Act) by Finance Act 2017 (c. 10), Sch. 6 para. 11"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/554Z11D",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}