54 Settling of appeals by agreement
Taxes Management Act 1970 (1970 c 9) | Legislation

54  Settling of appeals by agreement

(1)     Subject to the provisions of this section, where a person gives notice of appeal and, before the appeal is determined by the [tribunal], the inspector or other proper officer of the Crown and the appellant come to an agreement, whether in writing or otherwise, that the assessment or decision under appeal should be treated as upheld without variation, or as varied in a particular manner or as discharged or cancelled, the like consequences shall ensue for all purposes as would have ensued if, at the time when the agreement was come to, the [tribunal] had determined the appeal and had upheld the assessment or decision

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