31. (1) Where, before the commencement date, following the completion of steps under section 933(1) or (7) of the Act of 1997 in relation to an existing appeal it fell to the Revenue Commissioners to transmit the appeal to the Appeal Commissioners but such transmission has not been done before that date, the Revenue Commissioners shall, subject to subsections (2) and (6), transmit the appeal to the Appeal Commissioners as soon as practicable after that date.

(2) Before transmitting the appeal to the Appeal Commissioners, the Revenue Commissioners shall notify the appellant of the requirement imposed on the Revenue Commissioners under subsection (1) in that behalf, and such notification shall request the appellant to indicate to the Revenue Commissioners whether he or she wishes—

(a) to settle the appeal by agreement in accordance with section 949V of the Act of 1997 as if a notice of appeal had been given to the Appeal Commissioners, or

(b) to have the appeal transmitted to the Appeal Commissioners,

and the Revenue Commissioners may, in such a notification, specify the period within which the appellant must indicate to them the person’s wishes as to the matters referred to in paragraphs (a) and (b).

(3) At any time after the commencement date (and at that time the Revenue Commissioners have not complied with subsection (2) in relation to the appeal concerned), the appellant concerned may apply to the Appeal Commissioners for a direction requiring the Revenue Commissioners to transmit the appeal to the Appeal Commissioners and the Appeal Commissioners having considered the application may give such a direction accordingly.

(4) If, for whatever reason, the Revenue Commissioners are unable to effect the notification of an appellant required under subsection (2), they shall, subject to subsection (6), transmit the appeal to the Appeal Commissioners.

(5) Where, following notification of the appellant under subsection (2), the wishes of the appellant indicated to the Revenue Commissioners in accordance with that subsection are those referred to in paragraph (a) of that subsection, but the appeal is not settled by agreement as mentioned in that paragraph, the Revenue Commissioners shall transmit the appeal to the Appeal Commissioners.

(6) Notwithstanding subsections (1) and (4), the Revenue Commissioners shall not be required to transmit an appeal to the Appeal Commissioners if the Revenue Commissioners, having reviewed the matter being appealed, form the view that the action, decision or determination that gave rise to the appeal should not be upheld, and where such a view is formed by them—

(a) that view shall be reduced to writing, and

(b) all steps as are appropriate in consequence of the formation of that view shall be taken by them.