Section 85B(6)

These are the things which HMRC or the relevant tribunal or court may do under subsection (4) or (5)— decide how much, if any, of the amount under appeal should be paid or repaid as appropriate, require the provision of adequate security from the original appellant, stay the requirement to pay or repay under subsection (1).

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Source: legislation.gov.uk · retrieved 2026-07-28