{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-42",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-42.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/33/paragraph/42",
  "kind": "paragraph",
  "number": "42",
  "heading": null,
  "text": "(1) If HMRC give notice of the conclusions of a review (see paragraph 41)—\n(a) the conclusions are to be treated as if they were contained in a settlement agreement (see paragraph 46(1)), but\n(b) paragraph 46(3) (withdrawal from agreement) does not apply in relation to that notional agreement.\n(2) Sub-paragraph (1) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal (see paragraphs 43 and 44).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/42",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}