Tax settlement amounts set by the Scheme impose tiered percentage liabilities and reductions for authority or earlier favorable appeals. Section 90 prescribes the amount payable by a declarant under the Scheme for specified tax arrears, allocating percentage-based liabilities by nature of arrear (disputed tax; disputed interest, penalty or fee) and by timing of appellate status. It provides reduced liabilities where the tax authority has appealed or where the appellant previously secured an unreversed favorable decision, in which events the payable amount on the issue is one-half of the tabled amount, to be calculated as may be prescribed.