949AQ Case stated for High Court.

(1)(a) A case stated shall contain—

(i) the Appeal Commissioners' material findings of fact,

(ii) an outline of the arguments made by the parties,

(iii) the case law relied on by the parties,

(iv) the Appeal Commissioners' determination and the reason for the determination, and

(v) the point of law as set out in the notice referred to in section 949AP(2) on which the opinion of the High Court is sought.

(b) A party who has set out in a notice, by the means provided for by section 949AP(2), a point of law may not set out an additional or an alternative point of law after the period referred to in section 949AP(3)(b) has elapsed.

(2) The Appeal Commissioners shall be responsible for the drafting of a case stated and shall not delegate this task to a party (but this is without prejudice to the next following subsection enabling representations in relation to a draft of the case stated).

(3) Before completing and signing a case stated, the Appeal Commissioners shall—

(a) send to the parties a draft of the case stated that they propose signing, and

(b) include, with that draft, a notice indicating that each of the parties may, within 21 days after the date on which the draft has been sent to them, make to the Appeal Commissioners representations in writing in relation to the draft,

and each of the parties may make such representations within that period accordingly.

(4) The Appeal Commissioners shall have regard to any representations so made and may, if they consider it appropriate to do so, modify the draft of the case stated before completing and signing it.

(5) If a party makes representations pursuant to subsection (3), the party shall, at the same time as the party sends the representations to the Appeal Commissioners, send a copy of them to the other party.

(6) As soon as practicable, but not later than three months after receiving the notice referred to in section 949AP(3)(b), the Appeal Commissioners shall complete and sign a case stated and send it to the parties.

(7) A party requesting the case stated shall send it to the High Court within 14 days after the date on which it was sent to the party by the Appeal Commissioners in accordance with subsection (6).

(8) The High Court shall not decline to hear and determine any question of law arising in a case stated by reason of the fact that a thing referred to in subsection (6) or (7) has not been done within the period specified by subsection (6) or (7), as the case may be, if it determines that, in all the circumstances of the matter, it would not be in the interests of justice to so decline to hear and determine that question.