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(1)Tax payable in respect of a land transaction must be paid at the same time that a land transaction return is made in respect of the transaction.
(2)Tax payable as a result of the withdrawal of relief under—
(a)Part 1 of Schedule 7 (group relief),
(b)Part 2 of that Schedule (reconstruction or acquisition relief), or
(c)Schedule 8 (charities relief),
must be paid at the same time that a return is made in respect of the withdrawal (see section 81).
(3)Tax payable as a result of the amendment of a return must be paid forthwith or, if the amendment is made before the filing date for the return, not later than that date.
(4)Tax payable in accordance with a determination or assessment by the Inland Revenue must be paid within 30 days after the determination or assessment is issued.
(5)The above provisions are subject to—
(a)section 90 (application to defer payment of tax in case of contingent or uncertain consideration), and
(b)paragraphs 39 and 40 of Schedule 10 (postponement of payment pending determination of appeal).
(6)This section does not affect the date from which interest is payable (as to which, see section 87).
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