{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11E",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11E.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/554Z11E",
  "kind": "section",
  "number": "554Z11E",
  "heading": "Application for provisional payments to be treated as payment of tax",
  "text": "(1) 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—\n(a) an earlier charge paid amount,\n(b) a Chapter 2 paid amount, or\n(c) a Chapter 2 aggregate paid amount.\n(2) Where an application under subsection (1) is granted, the provisional payment of tax to which it relates may not be repaid.\n(3) 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.\n(4) An officer of Revenue and Customs must notify the applicant of the decision on an application.",
  "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/554Z11E",
    "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."
}