(1) Where, in relation to an apportionment to be made for the purposes of this Chapter -
(a) it appears, at the time of the apportionment, that it is material as respects the liability to tax (for whatever period) of 2 or more companies, and
(b) it is not possible for a company making the apportionment and the appropriate inspector to agree on that apportionment,
the inspector shall determine the apportionment and give notice in writing of the determination to each company affected by that apportionment.
(2) A company aggrieved by a determination made under subsection (1) in respect of that company may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination, for their determination of a just and reasonable apportionment.