1AFinal determination of proceedings

#### 1A Final determination of proceedings 1A Final determination of proceedings > For the purposes of this Schedule, proceedings are not finally determined if— > > > (a) any period for bringing an appeal as of right in respect of the proceedings has not expired (ignoring any period that may be available by way of extension of time to appeal), or > > > (b) any appeal in respect of the proceedings is pending (whether or not it is an appeal brought as of right).