(1) Where -
(a) in relation to an appeal, a determination has been made,
(b) a notice has been issued in relation to that determination under section 949AP(2), and
(c) any of the steps in the stating and signing of a case for the opinion of the High Court on the determination remain to be taken (and the omission to take those steps is due to one or more of the Appeal Commissioners who presided over the hearing concerned having vacated, in whatever circumstances, office),
one or more other Appeal Commissioners shall serve a notice on each of the parties to the appeal requesting the party to state to the one or more other Appeal Commissioners, within a period specified in the notice, whether the party wishes -
(i) the appeal to be reheard by the one or more other Appeal Commissioners,
(ii) the appeal to be adjudicated on by the one or more other Appeal Commissioners in accordance with section 949U, or
(iii) the remaining steps in the stating and signing of a case for the opinion of the H
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