EIM46090 - Section 554Z11D: provisional payments of tax
ITEPA 2003 바카라 사이트“ section 554Z11D
In order to take advantage of the double taxation provisions in sections 554Z11B and 554Z11C, it is necessary to make a payment of tax. Section 554Z11D confirms that where a provisional payment of tax is made, this will not count as a payment of tax.
Provisional payments of tax are defined in section 554Z11D(3) as:
- a payment on account of Income Tax
- a payment treated as a payment on account under provisions relating to accelerated payments
- a payment made pending determination of an appeal made in accordance with section 55 TMA 1970
It provides that such a payment can be treated as a payment if an application has been made to HMRC under section 554Z11E for such treatment 바카라 사이트“ please read section 554Z11E 바카라 사이트“ application to have payment treated as paid amount.
The reference to payments on account does not include any earlier charge paid amounts, Chapter 2 paid amounts or Chapter 2 aggregate paid amounts which are also treated as payments on account of earlier charges or Chapter 2 overlap charges under section 554Z11C.