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(a) appeals against an assessment under Part 40A or applies to the High Court under Order 84 of the Rules of the Superior Courts (S.I. No. 15 of 1986) for judicial review of a decision of the Appeal Commissioners in relation to an assessment,

(ii) the determination of the Appeal Commissioners under section 949AK in relation to the disputed assessment, where no appeal against that determination is made or, where such an appeal is made, the determination of the Appeal Commissioners is affirmed in whole or in part, or

(i) a settlement by agreement under section 949V in relation to the disputed assessment,

(b) makes a payment of tax to the Revenue Commissioners or to the Collector-General directly, by deduction or by offset under section 960H and identifies, as the liability to tax against which he or she wishes the payment to be set, a liability that is the subject of an assessment referred to in paragraph (a) (in this section referred to as the “disputed assessment”), and