(1) Subject to subsection (2), the Appeal Commissioners shall publish a report of each of their determinations on the internet not later than 90 days after notifying the parties in accordance with section 949AJ.
(2) The report referred to in subsection (1) shall contain -
(a) a copy of the determination (as that expression is to be read in accordance with section 949AJ(6)),
(b) the date on which it was notified to the parties,
(c) a statement about whether a case stated under Chapter 6 was requested for the High Court, and
(d) any other information the Appeal Commissioners consider relevant or appropriate.
(3) Where determinations have been made in respect of more than one appeal that raised common or related issues, it shall be sufficient for the purpose of subsection (1) for the Appeal Commissioners to publish a report containing a single determination together with -
(a) unless paragraph (b)(i) or (ii) applies, the names of all of the appellants, or
(b) if -
(i) all of the hearings,
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