# Taxes Management Act 1970, Section 77D: Payments under secondary-liability notices


(1) Any amount which a person is required to pay by a secondary-liability notice may be recovered from the person as if it were tax due and duly demanded from the person.
(2) If a person (“H”) pays any amount which a secondary-liability notice requires H to pay, H may recover the amount from the person on whom the assessment concerned was made.
(3) A payment in pursuance of a secondary-liability notice is not allowed as a deduction in calculating any income, profits or losses for any tax purposes.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/77D (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-77D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.