Schedule 10, Part 1, paragraph 2(3)

But converted cryptoassets are not to be applied or paid under sub-paragraph (1) or (2)— before the end of the period within which an appeal under paragraph 10Z7DH may be made, or if a person appeals under that paragraph, before the appeal is determined or otherwise disposed of.

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