PART 11Reviews and appeals
CHAPTER 2Reviews
Review of appealable decisions
I1I2240Effect of conclusions of review
1
If Revenue Scotland gives notice of the conclusions of a review (see section 239)—
a
the conclusions are to be treated as if they were contained in a settlement agreement (see section 246(2)), but
b
section 246(4) (withdrawal from agreement) does not apply in relation to that notional agreement.
2
Subsection (1) does not apply to the matter in question if, or to the extent that—
a
the appellant and Revenue Scotland enter into mediation and conclude that mediation by entering into a settlement agreement, or
b
the appellant gives notice of appeal under section 242.