{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-56",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-56.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/14/paragraph/56",
  "kind": "paragraph",
  "number": "56",
  "heading": null,
  "text": "(1) The effect of a notice of appeal being given is that—\n(a) a review may be conducted by HMRC into the matter to which the appeal relates;\n(b) HMRC and the appellant may settle the appeal by agreement;\n(c) the appeal may be determined by the tribunal;\n(d) a payment of multinational top-up tax may be postponed pending determination of the appeal.\n(2) But if—\n(a) the appeal is an appeal under paragraph 55(1)(a) against an amendment of a self-assessment, and\n(b) the appeal is made while an enquiry into the return is in progress,\nsub-paragraphs (1)(a) and (c) do not apply in relation to the appeal until the enquiry is completed.\n(3) See also paragraph 67 for special provision relating to the appeal of a penalty under paragraph 42, 43 or 46.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/56",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}