Paragraph 35A Recovery of reliefF1
This Part applies where—
(a)
relief under Part 2 or Part 3 of this schedule is withdrawn or partially withdrawn,
(b)
the amount of tax 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. 11 Pt. 4A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(21)(d) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)