717. Payment of tax where there is a further appeal.

If a party to an appeal1 against an assessment (the 'initial appeal') makes a further appeal, tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made2. However, in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court: (1) if too much tax has been paid, the amount overpaid must be refunded with such interest, if any, as may be allowed by that order or judgment; and (2) if too little