949AX Appeal Commissioner vacating office: prior to completion and signing of case stated

(1) Where—

(a) in relation to an appeal, a determination has been made,

(b) a notice has been issued in relation to that determination under section 949AP(2), and

(c) any of the steps in the stating and signing of a case for the opinion of the High Court on the determination remain to be taken (and the omission to take those steps is due to one or more of the Appeal Commissioners who presided over the hearing concerned having vacated, in whatever circumstances, office),

one or more other Appeal Commissioners shall serve a notice on each of the parties to the appeal requesting the party to state to the one or more other Appeal Commissioners, within a period specified in the notice, whether the party wishes—

(i) the appeal to be reheard by the one or more other Appeal Commissioners,

(ii) the appeal to be adjudicated on by the one or more other Appeal Commissioners in accordance with section 949U, or

(iii) the remaining steps in the stating and signing of a case for the opinion of the High Court on the determination, as specified in section 949AQ, to be taken.

(2) Where both of the parties state to the one or more other Appeal Commissioners, within the period specified in the notice served under subsection (1)—

(a) that they wish the appeal to be reheard by the one or more other Appeal Commissioners, the appeal shall be reheard by the one or more other Appeal Commissioners and no further steps shall be taken in relation to the case stated concerned under section 949AQ,

(b) that they wish the appeal to be adjudicated on by the one or more other Appeal Commissioners in accordance with section 949U, the appeal shall be so adjudicated on and no further steps shall be taken in relation to the case stated concerned under section 949AQ, or

(c) that they wish the remaining steps in the stating and signing of a case for the opinion of the High Court on the determination, as specified in section 949AQ, to be taken, the remaining steps may be taken in relation to the case stated under that section by the one or more other Appeal Commissioners and the parties and that section shall apply accordingly.

(3) If the service of a notice under subsection (1) does not result in a statement that falls within subsection (2)(a), (b) or (c), the remaining steps in the stating and signing of a case for the opinion of the High Court on the determination, as specified in section 949AQ, may be taken in relation to the case stated under that section by the one or more other Appeal Commissioners and the parties and that section shall apply accordingly

(4)Subsection (5) applies to a case stated sent to the High Court in circumstances in which, by virtue of this section, a case stated may be completed and signed by one or more Appeal Commissioners other than the one or more Appeal Commissioners who heard the appeal, the subject of the case stated, and the reference in subsection (5) to the relevant circumstances is a reference to both—

(a) the fact of the second-mentioned one or more Appeal Commissioners in this subsection having vacated, in whatever circumstances, office, and

(b) the fact of the case stated having been completed and signed by the first-mentioned one or more Appeal Commissioners in this subsection.

(5) If, on or after the sending to it of a case stated to which this subsection applies, the High Court is of the opinion that having regard to—

(a) the particular issues arising in the case stated, or

(b) the likelihood of there being exercised by it the powers under section 949AR(1)(b) or (2) in relation to the case stated,

the proceeding by it to deal, or further deal, with the case stated would not, by reason of the relevant circumstances, be consistent with the due administration of justice, it shall decline to deal, or further deal, with the case stated and may make an order directing that the appeal, the subject of the case stated, be reheard by the Appeal Commissioners or such other order as it deems just.