Income Tax Act 2007

709 Effect of appeals against tribunal’s determination under section 706

(1) This section applies if the tribunal has made a determination under section 706 about an assessment and a case—

(a) has been required to be stated about it under section 707(2), or

(b) is pending before the High Court or the Court of Session.

(2) Income tax must be paid in accordance with the determination except so far as subsection (3) or (4) applies.

(3) If the amount charged is reduced by the order or judgment of the Court, the overpaid tax must be refunded with such interest, if any, as the Court may allow.

(4) If the amount charged is increased by the order or judgment, an officer of Revenue and Customs must issue the person assessed with a notice of the total amount payable in accordance with the order or judgment.

(5) The tax undercharged is due and payable at the end of the period of 30 days beginning with the date on which the notice is issued.