Cap. 372 Art. 45Collection of tax after determination of objection or appeal.

Where payment of tax is kept in abeyance in accordance with the provisions of article 41 pending the result of a notice of objection or of an appeal, the tax outstanding under the assessment as determined on such objection or appeal, as the case may be, shall be payable within the period ending on the last day of the calendar month immediately following that during which service of the notification of tax payable has been made, and if such tax is not paid within such period the provisions of the last preceding article shall apply: Provided that nothing in this article or in article 41 shall be construed as suspending the running of interest on the tax outstanding as aforesaid and for the purposes of article 44(2A) the said tax shall be treated as tax that was payable by not later than the relevant tax settlement date.