The Commissioners for Revenue and Customs must not exercise any remedy or take any proceedings for the recovery of any amount of stamp duty reserve tax which is due from any person unless the amount has been agreed in writing between that person and the Commissioners or has been determined and specified in a notice1 of determination2.
Where an amount has been so determined and specified, but an appeal3 is pending against the determination, the Commissioners must not exercise any remedy or take any legal proceedings to recover the amount determined except such part of it as may be agreed
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