Section 554Z11D — Income Tax (Earnings and Pensions) Act 2003: Earlier income tax liability: provisional payments of tax

Earlier income tax liability: provisional payments of tax 554Z11D 1 Subsection (2) applies for the purposes of—

a section 554Z11B(3)(a),

and b section 554Z11C(3), (4)(b), (7)(b) and (10)(b).

2 A person is not to be regarded as having paid, or otherwise accounted for, any tax by reason only of making a provisional payment of tax, except in accordance with an application granted under section 554Z11E.

3 In this Part, “ provisional payment of tax ” means—

a a payment on account of income tax, b a payment that is treated as a payment on account under section 223(3) of FA 2014 (accelerated payments), or c a payment pending determination of an appeal made in accordance with section 55 of TMA 1970.

4 The reference in subsection (3)(a) to a payment on account of income tax does not include a reference to a payment treated under section 554Z11C as a payment on account of a tax liability.