Once notice of appeal has been given, the appellant cannot insist, against the Crown's wishes, on its being withdrawn1. Where, however, a person gives a notice of appeal and, before the appeal2 is determined by the tribunal, the officer of Revenue and Customs or other proper officer of the Crown and the appellant3 come to an agreement4, whether in writing or otherwise5, 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 ensue for all purposes as would have ensued
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