SCHEDULES:

SCHEDULE 4 Administration and Collection of Capital Transfer Tax

Recovery of tax
22 (1) The Board shall not take any legal proceedings for the recovery of any amount of tax or of interest on tax which is due from any person unless the amount has been agreed in writing between that person and the Board or has been determined and specified in a notice under paragraph 6 above.
(2) Where an amount has been so determined and specified but an appeal to which this sub-paragraph applies is pending against the determination the Board shall not take any legal proceedings to recover the amount determined except such part of it as may be agreed in writing or determined and specified in a further notice under paragraph 6 above to be a part not in dispute.
(3) Sub-paragraph (2) above applies to any appeal under paragraph 7 above but not to any further appeal; and paragraph 7 above shall have effect, in relation to a determination made in pursuance of sub-paragraph (2) above, as if sub-paragraph (4) of that paragraph were omitted.