Additional tax payable

Cheques

Deferred payments

Adjustment of payments

Agreement to postpone

Anti-avoidance provisions

Application for

Direction by commissioners to postpone payment

False or misleading information

Form and contents of application

Generally

Grounds for refusal

Information to be provided

Notice of appeal

Notice of decision

Payments and returns

Recovery of tax not postponed

Returns and payments

Right of appeal

Settling appeals by agreement

General provision

Late payments, penalties

Postponement