Schedule A1, Part IX, paragraph 165A(7)

If a person has appealed under this paragraph against a demand and the appeal has not been withdrawn or finally determined, the demand— is not enforceable until the appeal has been withdrawn or finally determined, but as from the withdrawal or final determination of the appeal shall be enforceable as if paragraph (a) had not had effect.

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Source: legislation.gov.uk · retrieved 2026-09-04