{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-66",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-66.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/66",
  "kind": "paragraph",
  "number": "66",
  "heading": null,
  "text": "(1) HMRC and the appellant may agree that payment of an amount of tax should be postponed pending the determination of the appeal.\n(2) The agreement may modify a determination by HMRC under paragraph 64.\n(3) Where the agreement does so, it is to be treated in the same way as a settlement agreement under paragraph 61.\n(4) The consequences of an agreement are to be the same as if the tribunal had, at the time when the agreement was entered into, made a direction to the same effect as the agreement.\n(5) The existence of an agreement does not preclude a further determination by HMRC or direction by the tribunal modifying the agreement.\n(6) An agreement—\n(a) must be made in writing;\n(b) may be made with a person acting on behalf of the appellant in relation to the appeal.",
  "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/66",
    "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."
}