62(1)The appellant may notify the appeal to the tribunal.
(2)If the tribunal decides that a person is overcharged to multinational top-up tax, the assessment must be reduced accordingly.
(3)If the tribunal decides that a person is undercharged to multinational top-up tax, the assessment must be increased accordingly.
(4)In a case where neither sub-paragraph (2) or (3) apply, the assessment is to stand good.
(5)On the determination of the appeal—
(a)any tax overpaid must be repaid as if a claim had been made under paragraph 51 on the day notice of the appeal was given to HMRC;
(b)any tax payable in accordance with the determination is payable in accordance with paragraph 32.
(6)Interest is to be incurred on amounts payable in accordance with those paragraphs.
(7)Where a party to an appeal to the tribunal makes a further appeal, tax is to be payable or repayable in accordance with the determination of the tribunal or court (as the case may be), even though the further appeal is pending.
(8)But if the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court, then—
(a)if too much tax has been paid, the amount overpaid must be refunded, with any interest allowed by the order or judgment, and
(b)if too little tax has been charged, the tax is payable in accordance with paragraph 32.
(9)The determination of the tribunal is final and conclusive except as otherwise provided in sections 10 to 16 of the Tribunals, Courts and Enforcement Act 2007.