Section 949AQ of the Principal Act is amended -

(a) in subsection (1)(b), by the substitution of "section 949AP(3)(c)" for "section 949AP(3)(b)",

(b) in subsection (3) -

(i) by the substitution of the following paragraph for paragraph (a):

"(a) as soon as practicable, but not later than 3 months after receiving the notice referred to in section 949AP(2), send to the parties a draft of the case stated that they propose signing, and",

and

(ii) by the substitution of "within that period of 21 days" for "within that period",

and

(c) by the substitution of the following subsection for subsection (6):

"(6) The Appeal Commissioners shall, not later than 21 days after the end of the period referred to in subsection (3)(b), complete and sign a case stated and send it to the parties.".