OT04240 - PRT: administration - payment provisions - payment of tax
OTA75\SCH2\PARA13
Payment due under assessment, OTA75\SCH2\PARA13
Subject to the right to appeal against an assessment (see OT04360), tax charged in an assessment made on a participator for any chargeable period and payable shall be due within six months after the end of that chargeable period or, if later, thirty days after the issue of the notice of assessment.