949AV. Dismissal of an appeal

(1)Subject to subsections (4) and (5) (in the case of a direction given under section 949T(1)), the Appeal Commissioners may dismiss an appeal where a party has failed to comply, to the Appeal Commissioners' satisfaction, with a direction given by them under -

(a) subsection (1) of section 949E, in relation to the matter referred to in paragraph (2)(a) of that section,

(b) section 949Q(1),

(c) section 949S(1), or

(d) section 949T(1).

(2) Subject to subsections (3), (4) and (5), the Appeal Commissioners shall not dismiss an appeal under this section without first giving a party -

(a) written notice of their intention to do so,

(b) a statement of the reasons and considerations on which their intention is based, and

(c) an opportunity for the party to -

(i) provide an explanation as to why the party does not agree with the Appeal Commissioners' proposed course of action, or

(ii) comply with the direction referred to in subsection (1) to the Appeal Commissioners' satisfaction.

(3) Subject

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