Related Commentary  

59G(1)  This section applies if a person (“P”) has entered into a managed payment plan in respect of–

(a)an amount on account of income tax which is to become payable in accordance with section 59A(2),

(b)an amount of income tax or capital gains tax which is to become payable in accordance with section 59B, or

(c)an amount of corporation tax which is to become payable in accordance with section 59D.

59G(2)  P enters into a managed payment plan in respect of an amount if–

(a)P agrees to pay, and an officer of Revenue and Customs agrees to accept payment of, the amount by way of instalments,

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