Payment of tax where appeal has been determined
49(1)This paragraph applies where an appeal under paragraph 33 has been notified to the tribunal.
(2)On the determination of the appeal, any tax overpaid must be repaid.
(3)On the determination of the appeal, section 51 has effect in relation to any relevant tax.
(4)The reference to “relevant tax” is to any tax payable in accordance with the determination, so far as it is tax—
(a)the payment of which had been postponed, or
(b)which would not have been charged by the amendment or assessment if there had been no appeal.