Commentary on Sections Part 3 - Taxable Disposals Made at Authorised Landfill Sites Payment, recovery and repayment of tax Section 42 - Payment of tax
80.Subsection (1) states that the amount of tax assessed as being chargeable must be paid by the filing date for the tax return. Subsection (2) sets out the position where a tax return is amended under section 41 of TCMA and results in an additional amount of tax needing to be paid. In these circumstances, the tax must be paid no later than that filing date, if the amendment is made before the filing date, or, if the amendment is made later, the tax must be paid at the same time as the amendment is made.