(1) Where before an individual's death -

(a) that individual had agreed in writing (or it had been agreed in writing on his or her behalf) that he or she was liable to a penalty under the Acts,

(b) that individual had agreed in writing with an opinion or amended opinion of a Revenue officer that he or she was liable to a penalty under the Acts (or such opinion or amended opinion had been agreed in writing on his or her behalf),

(c) the Revenue Commissioners had agreed or undertaken to accept a specified sum of money in the circumstances mentioned in paragraph (c) or (d) of section 1086(2) or accepted or undertook to accept a settlement amount (within the meaning of section 1086A) in the circumstances mentioned in paragraph (c) or (d) of section 1086A(2), as appropriate, from that individual, or

(d) a relevant court has determined that the individual was liable to a penalty under the Acts,