Notwithstanding any provision of the Acts that relates to interest on the repayment or refund of tax, where a person -
(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,
(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
(c) is entitled to a repayment or refund of tax under any provision of the Acts pursuant to -
(i) a settlement by agreement under section 949V in relation to the disputed assessment,
(ii) the determination of the Appeal Commissioners under section 949AK in relati
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