(1) The Appeal Commissioners may, on their own initiative or on the application of a party, give a direction at any time to a party in relation to the conduct or disposal of an appeal, including a direction amending an earlier direction or suspending or setting aside its operation.
(2) Without prejudice to the generality of subsection (1), the matters in relation to which the Appeal Commissioners may give a direction include -
(a) requiring a party to provide, to the Appeal Commissioners or to another party, documents, statements, accounts, returns, computations, explanations, particulars, records, certificates, declarations, schedules and such other items or information as they consider relevant to the adjudication of the matter under appeal,
(b) consolidating or hearing together 2 or more appeals raising common or related issues,
(c) staying proceedings,
(d) holding a preliminary hearing,
(e) adjourning a hearing, and
(f) extending the time within which a direction must be complied w
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