(1) The Appeal Commissioners may, at any stage, stay proceedings in an appeal (in this section referred to as a 'stayed appeal') where -
(a) they wish to provide an opportunity for the parties to settle the matter under appeal by agreement with each other,
(b) they wish to give a party additional time in which to prepare for a hearing,
(c) they wish to allow a determination to be made in another appeal that raises issues of fact or law that are common or related to those in the stayed appeal (in sections 949AN and 949AO referred to as 'common or related issues'), or
(d) in the interests of justice, they consider it appropriate to do so.
(2) The Appeal Commissioners shall stay proceedings by giving a direction in accordance with section 949E(1), which direction shall specify a date by which the proceedings are to be resumed.
(3) The Appeal Commissioners shall, at any stage, stay proceedings in an appeal for the purpose of allowing a Mutual Agreement Procedure, relating to the matters to
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