56(1)The effect of a notice of appeal being given is that—
(a)a review may be conducted by HMRC into the matter to which the appeal relates;
(b)HMRC and the appellant may settle the appeal by agreement;
(c)the appeal may be determined by the tribunal;
(d)a payment of multinational top-up tax may be postponed pending determination of the appeal.
(2)But if—
(a)the appeal is an appeal under paragraph 55(1)(a) against an amendment of a self-assessment, and
(b)the appeal is made while an enquiry into the return is in progress,
sub-paragraphs (1)(a) and (c) do not apply in relation to the appeal until the enquiry is completed.
(3)See also paragraph 67 for special provision relating to the appeal of a penalty under paragraph 42, 43 or 46.