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Taxes Consolidation Act, 1997 (Number 39 of 1997)


959AL Persons other than chargeable persons: other rules.

Subject to the other provisions of this Chapter, where an appeal is brought against an assessment by a person who is not a chargeable person then, pending the determination of the appeal—

(a) an amount of tax shall be payable on the due date for the payment of tax under the assessment and shall be the amount which results when the appropriate tax credits (including personal tax credit where applicable) due to the person are allowed in calculating the tax charged in the assessment which does not relate to the amounts or matters with which the person assessed is aggrieved, and

(b) that amount of tax shall for the purposes of sections 1080 and 1081 be deemed to be the tax due and payable under the assessment.




Inserted by FA12 sched4(part1).