(1) With respect to the provisions made by this section and section 30 -

(a) those provisions supplement section 27(2), and

(b) so far as those provisions provide for the taking of steps after the commencement date, those provisions shall be read as providing for those steps to be taken under Part 40A (or under that Part in conjunction with the additional provision made by those provisions),

and, following the taking of such steps, the provisions otherwise of Part 40A shall apply accordingly.

(2) If -

(a) any of the steps in the stating and signing of a case for the opinion of the High Court on the determination of the Appeal Commissioners remain to be taken before the commencement date, and

(b) the one or more Appeal Commissioners who heard the appeal have vacated, in whatever circumstances, office,