Paragraph 42A Recovery of reliefF1
This Part applies where—
(a)
relief under this schedule is withdrawn or partially withdrawn and tax is chargeable,
(b)
the amount so chargeable has been finally determined, and
(c)
the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.
Annotations
Textual amendments
- F1
Sch. 10 Pt. 3A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(20)(b) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)