# Income Tax (Earnings and Pensions) Act 2003, Section 554Z11D: Earlier income tax liability: provisional payments of tax


(1) Subsection (2) applies for the purposes of—
(a) section 554Z11B(3)(a), and
(b) section 554Z11C(3), (4)(b), (7)(b) and (10)(b).
(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.
(3) In this Part, “provisional payment of tax” means—
(a) a payment on account of income tax,
(b) a payment that is treated as a payment on account under section 223(3) of FA 2014 (accelerated payments), or
(c) a payment pending determination of an appeal made in accordance with section 55 of TMA 1970.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/554Z11D (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.