PART 8REVIEWS AND APPEALS

F1CHAPTER 3APAYMENT AND RECOVERY OF DEVOLVED TAX ETC SUBJECT TO REVIEW OR APPEAL

181AReview or appeal not to affect requirement to pay

The fact that a person to whom an appealable decision applies has—

(a)

requested a review of the decision, or

(b)

appealed against it,

does not affect any requirement on the person to pay an amount of devolved tax (and interest on that amount).