173
CurrentPending review etc. not to affect liability
173 Pending review etc. not to affect liability
(1)
The fact that a review, appeal or case stated is pending which may affect any liability or assessment shall not in the meantime interfere with or affect that liability or assessment and the amount payable may be recovered as if no reviews, appeal or case stated were pending.
(2)
If a liability or assessment is altered in consequence of a review, appeal or case stated, a due adjustment shall be made, for which purpose amounts paid in excess shall be refunded together with interest paid at the rate prescribed for the purposes of this subsection, and amounts short paid shall be recoverable.
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