(a) A case stated shall contain -
(i) the Appeal Commissioners' material findings of fact,
(ii) an outline of the arguments made by the parties,
(iii) the case law relied on by the parties,
(iv) the Appeal Commissioners' determination and the reason for the determination, and
(v) the point of law as set out in the notice referred to in section 949AP(2) on which the opinion of the High Court is sought.
(b) A party who has set out in a notice, by the means provided for by section 949AP(2), a point of law may not set out an additional or an alternative point of law after the period referred to in section 949AP(3)(c) has elapsed.
(2) The Appeal Commissioners shall be responsible for the drafting of a case stated and shall not delegate this task to a party (but this is without prejudice to the next following subsection enabling representations in relation to a draft of the case stated).
(3) Before completing and signing a case stated, the Appeal Commissioners shall -
(a) as soon as prac
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