Paragraph 50
(1)
Where a party to an appeal to the tribunal under paragraph 33 makes a further appeal, tax is to be payable or repayable in accordance with the determination of the tribunal or court (as the case may be), even though the further appeal is pending.
(2)
But if the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court, then—
(a)
if too much tax has been paid, the amount overpaid must be refunded, with any interest allowed by the order or judgment, and
(b)
if too little tax has been charged, section 51 has effect in relation to the amount undercharged.