949AP Appealing against determinations.
>The Appeal Commissioners' determination< in respect of an appealable matter shall be final and conclusive but this is without prejudice to the provisions of this Chapter concerning appeals to the High Court.
(2) A party who is dissatisfied with a determination as being erroneous on a point of law may by notice in writing require the Appeal Commissioners to state and sign a case (in this Chapter referred to as a “case stated”) for the opinion of the High Court.
(3) The notice referred to in subsection (2) shall—
(a) state in what particular respect the determination is alleged to be erroneous on a point of law,
(b) be sent to the Appeal Commissioners within 21 days after the date of the notification of their determination under section 949AJ(1), and
(c) be sent to the other party when it is being sent to the Appeal Commissioners.
(4) This section shall not apply in relation to an appealable matter where a provision of the Acts (other than this section) provides that the determination of the Appeal Commissioners in relation to that matter shall be final and conclusive.