OpenLegislation

Regulation 23 Agreement to postpone payment

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

If the appellant and the officer of the Board by whom the notice of the decision to refuse the application was given agree that payment of an amount of tax should be postponed pending the determination of the appeal, the same consequences shall follow, for all purposes, as would have followed if, at the time the agreement was come to, the Commissioners had made a direction to the same effect.

  • This is without prejudice to the making of a further agreement or of a further direction.

(2)

Where the agreement is not in writing—

(a)

paragraph (1) does not apply unless the fact that an agreement was come to, and the terms agreed, are confirmed by notice in writing given by the officer of the Board in question to the appellant or by the appellant to that officer; and

(b)

the reference in that paragraph to the time when the agreement was come to shall be read as a reference to the time when notice of confirmation was given.

(3)

References in this regulation to an agreement being come to with an appellant, and to the giving of notice to or by the appellant, include references to an agreement being come to, or notice being given to or by a person acting on behalf of the appellant in relation to the appeal.