Section 554Z11E Application for provisional payments to be treated as payment of taxF1F2
A person may make an application to Her Majesty's Revenue and Customs for a provisional payment of tax to be treated for the purposes of section 554Z11C as—
an earlier charge paid amount,
a Chapter 2 paid amount, or
a Chapter 2 aggregate paid amount.
Where an application under subsection (1) is granted, the provisional payment of tax to which it relates may not be repaid.
An application for approval must be made in such form and manner, and contain such information, as may be specified by, or on behalf of, the Commissioners for Her Majesty's Revenue and Customs.
An officer of Revenue and Customs must notify the applicant of the decision on an application.
Annotations
Textual amendments
- F1
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
- F2
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
Notes on Part 7A
Modifications
- C1
Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 35(6)
- C2
Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 1(8)
- C3
Pt. 7A modified (22.7.2020) by 2017 c. 32, Sch. 11 para. 1A(2)(6) (as inserted by Finance Act 2020 (c. 14), s. 16(3))