949. Settling appeals by agreement.

Subject to certain conditions1, where a person gives notice of appeal2 and, before the appeal is determined by a tribunal3, Commissioners for Her Majesty's Revenue and Customs and the appellant come to an agreement5 (whether in writing or otherwise) under the terms of which the decision under appeal is to be treated as upheld without variation, or as varied in a particular manner, or as discharged or cancelled, the same consequences ensue for all purposes as would have ensued if, at the time when the agreement was reached, a tribunal had determined the appeal in accordance with the terms