(1) The Appeal Commissioners may give a direction to a party to provide, to the Appeal Commissioners and to the other party, an outline of the arguments that the party will make at a hearing, including the details of any statutory provisions and case law to which the party intends to refer in making such arguments (if this has not already been done in compliance with a direction given under section 949Q), and to do so not less than 14 days before the date appointed for the hearing.
(2) Unless the Appeal Commissioners consider that that there are substantial grounds for such a direction being given solely to one of the parties, a direction under subsection (1) shall be given by them to both of the parties.