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Agreement as to amount of tax not in dispute on an appeal against an assessment.
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31.—(1) Where, in a case in which notice of appeal has been given against an assessment to income tax, sur-tax or corporation profits tax, the appellant and an inspector of taxes, or other officer of the Revenue Commissioners, come to an agreement as to the amount of tax charged by the assessment which should be paid notwithstanding the appeal, that amount shall be collected, paid and carry interest in all respects as if it were tax charged by an assessment in respect of which no appeal was pending and, on the determination of the appeal, any balance of tax chargeable in accordance with the determination shall be payable or any tax overpaid shall be repaid, as the case may require.
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