Related Commentary  

7  If on a claim–

(a)in relation to a charge under section 87 of the Act, an accountable person or an operator, other than a person liable under section 91 of the Act

proves to the Board’s satisfaction that he has taken without success all reasonable steps, both before and after the date of the agreement, to recover from the person liable tax for which he is accountable under 4 or 4A he shall be relieved of his liability to account for and pay that tax and any interest on that tax.


In reg. 7(a), the word “, or” omitted by SI 2014/1932, reg. 2(8)(a), with effect from 14 August 2014.

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