(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.