30. (1) In this section “appeal” means the appeal the subject of the determination referred to in section 29(2)(a).

(2) If, before the commencement date—

(a) the one or more Appeal Commissioners who heard the appeal had recourse to the practice of permitting the parties to the appeal to agree the terms of a draft of the case stated (with a view to the parties submitting such terms, as so agreed, to the Appeal Commissioners), and

(b) such terms have not been agreed between the parties and submitted to the Appeal Commissioners,

then, subject to subsection (3), as soon as practicable after the commencement date the Appeal Commissioners shall serve a notice on each of the parties requesting them, within a period specified in the notice, to endeavour to agree the terms of a draft of the case stated and submit such terms, as so agreed, to the Appeal Commissioners and that notice shall contain a statement that, if the parties do not agree the terms of such a draft, and submit them to the Appeal Commissioners, within the foregoing period, the Appeal Commissioners shall take the action referred to in subsection (4).

(3) A notice under subsection (2) —

(a) shall not be served before the service of a notice under section 29(4) in relation to the appeal, and

(b) shall not, in any event, be served if the service of a notice under section 29(4) in relation to the appeal has resulted in a statement that falls within section 29(5)(a).

(4) If the terms of a draft of the case stated, as agreed between the parties, are not submitted to the Appeal Commissioners within the period specified in the notice concerned under subsection (2), the Appeal Commissioners shall, as soon as practicable, complete the case stated and sign it.

(5) If—

(a) the terms of a draft of the case stated, as agreed between the parties, are submitted to the Appeal Commissioners within the period specified in the notice concerned under subsection (2), or

(b) before the service of such a notice on them, the terms of a draft of the case stated, as agreed between the parties, have been submitted to the Appeal Commissioners,

the Appeal Commissioners shall, using the whole or part of those terms as they determine for the following purpose (or the whole or part of them with such modifications as they determine and make to them for the following purpose), complete the case stated and sign it.