Where an appeal has been made under section 145 or 146 in respect of an amount of duty which a person is called on by the Commissioners to pay, such appeal shall not be determined by the Commissioners or the Appeal Commissioners, as the case may be, unless such amount of duty has been paid.
Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 21 March 2016 - onwards
147. Payment of duty pending appeal.
Deleted from 21 March 2016