SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 8Appeals against HMRC decisions on tax
40Effect of conclusions of review
1
If HMRC give notice of the conclusions of a review (see paragraph 39)—
a
the conclusions are to be treated as if they were contained in a settlement agreement (see paragraph 44(1)), but
b
paragraph 44(3) (withdrawal from agreement) does not apply in relation to that notional agreement.