# Finance (No. 2) Act 2023, Paragraph 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—
(a) the appeal is an appeal under paragraph 55(1)(a) against an amendment of a self-assessment, and
(b) the appeal is made while an enquiry into the return is in progress,
sub-paragraphs (1)(a) and (c) do not apply in relation to the appeal until the enquiry is completed.
(3) See also paragraph 67 for special provision relating to the appeal of a penalty under paragraph 42, 43 or 46.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/56 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.