(1) Subject to section 949AX, the Appeal Commissioners' determination in respect of an appealable matter shall be final and conclusive but this is without prejudice to the provisions of this Chapter concerning appeals to the High Court.
(2) A party who is dissatisfied with a determination as being erroneous on a point of law may by notice in writing require the Appeal Commissioners to state and sign a case (in this Chapter referred to as a 'case stated') for the opinion of the High Court.
(3) The notice referred to in subsection (2) shall -
(a) state in what particular respect the party concerned is dissatisfied with the determination,
(b) state in what particular respect the determination is alleged to be erroneous on a point of law,
(c) be sent to the Appeal Commissioners within 42 days after the date of the notification of their determination under section 949AJ(1), and
(d) be sent to the other party when it is being sent to the Appeal Commissioners.
(4) This section shall not apply
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