Schedules
Schedule 14Administration of multinational top-up tax
Part 12Appeals and claims
66
1
HMRC and the appellant may agree that payment of an amount of tax should be postponed pending the determination of the appeal.
2
The agreement may modify a determination by HMRC under paragraph 64.
3
Where the agreement does so, it is to be treated in the same way as a settlement agreement under paragraph 61.
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.
5
The existence of an agreement does not preclude a further determination by HMRC or direction by the tribunal modifying the agreement.
6
An agreement—
a
must be made in writing;
b
may be made with a person acting on behalf of the appellant in relation to the appeal.