(1)This section applies in relation to the determination of a question if—
(a)at the time when the question falls to be determined, it appears that the determination is material to the liability to tax (for whatever period) of two or more persons, and
(b)section 564 provides for this section to apply.
(2)The Commissioners who are to determine the question, for the purposes of the tax of all the persons concerned, are given in subsections (3) to (5).
(3)If—
(a)the same body of General Commissioners has jurisdiction with respect to all the persons concerned, and
(b)those persons do not agree that the determination is to be made by the Special Commissioners,
the determination is to be made by that body of General Commissioners.
(4)If—
(a)different bodies of General Commissioners have jurisdiction with respect to the persons concerned, and
(b)those persons do not agree that the determination is to be made by the Special Commissioners,
the determination is to be made by such of those bodies of General Commissioners as the Board of Inland Revenue may direct.
(5)In any other case, the determination is to be made by the Special Commissioners.
(6)The Commissioners must determine the question in the same way as an appeal, but all the persons concerned are entitled—
(a)to appear before and be heard by the Commissioners, or
(b)to make representations to them in writing.