Customs and Inland Revenue Act 1879

19 Income tax or inhabited house duties to be paid notwithstanding case stated under 37 & 38 Vict. c.16 s. 9

The fact that a case stated under the provisions of section nine of the [41 & 42 Vict. c. 15.] Customs and Inland Revenue Act, 1874, is pending before the court therein referred to shall not in any way interfere with the payment of the income tax or inhabited house duty according to the assessment of the Commissioners by whom the case was stated, but the income tax or inhabited house duty shall be paid according to such assessment, as if the case had not been required to be stated, and in the event of the amount of assessment being altered by the order or judgment of the court the difference in amount, if too much has been paid, shall be repaid with such interest (if any) as the court may allow, and if too little, shall be deemed to be arrears (except so far as any penalty is incurred on account of arrears), and shall be paid and recovered accordingly.