Schedules
Schedule 14Administration of multinational top-up tax
Part 12Appeals and claims
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—
b
the appeal is made while an enquiry into the return is in progress,
3
See also paragraph 67 for special provision relating to the appeal of a penalty under paragraph 42, 43 or 46.