Related Commentary  Related Cases

108(1)  This section applies if–

(a)a person (“P”) fails to pay an amount of tax falling within the Table in subsection (5) when it becomes due and payable,

(b)P makes a request to an officer of Revenue and Customs that payment of the amount of tax be deferred, and

(c)an officer of Revenue and Customs agrees that payment of that amount may be deferred for a period (“the deferral period”).

108(2)  P is not liable to a penalty for failing to pay the amount mentioned in subsection (1) if–

(a)the penalty falls within the Table, and

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