Dispute Resolution Scheme grants a form based process for declaring tax arrears and obtaining final settlement with conditional immunity. Prescribes the Dispute Resolution Scheme Rules, 2008: definitions, commencement, and procedural mechanics requiring declarations in Form 1 (duplicate, verified and signed) with detailed particulars of tax arrears and any writs or appeals; designated authorities acknowledge receipt and determine sums payable which must be paid in cash. Form 2 is issued by the designated authority to record full and final settlement after payment and, subject to the Scheme's provisions, grants immunity from penalty proceedings under the Finance Act, 1994.