36(1)The effect of a group payment notice being issued under paragraph 34 is that the recipient is treated as if—
(a)a liability of a member other than the recipient were a liability of the recipient (“the deemed liability”),
(b)the deemed liability became due and payable when the relevant liability became due and payable, and
(c)any payments made in respect of the relevant liability were made in respect of the deemed liability.
(2)Nothing in this paragraph gives the recipient a right to appeal against any assessment, determination or other decision giving rise to a liability of a member other than the recipient (or against the deemed liability).
(3)The recipient may appeal against the notice, within the period of 30 days beginning with the date on which it is given, on the ground that the person in respect of which the notice is given is not a member of the group or was not a member of the group at the time the liability arose.
(4)Where an appeal is made, anything required by the notice to be paid is due and payable as if there had been no appeal.