Schedules

Schedule 14Administration of multinational top-up tax

Part 12Appeals and claims

66Postponement of payment pending appeal

1

HMRC and the appellant may agree that payment of an amount of tax should be postponed pending the determination of the appeal.

2

The agreement may modify a determination by HMRC under paragraph 64.

3

Where the agreement does so, it is to be treated in the same way as a settlement agreement under paragraph 61.

4

The consequences of an agreement are to be the same as if the tribunal had, at the time when the agreement was entered into, made a direction to the same effect as the agreement.

5

The existence of an agreement does not preclude a further determination by HMRC or direction by the tribunal modifying the agreement.

6

An agreement—

a

must be made in writing;

b

may be made with a person acting on behalf of the appellant in relation to the appeal.