2

An appeal under section 82(1) is not finally determined for the purposes of subsection (1)(b) while —

a

an application under section 103A(1) (other than an application out of time with permission) could be made or is awaiting determination,

b

reconsideration of an appeal has been ordered under section 103A(1) and has not been completed,

c

an appeal has been remitted to the Tribunal and is awaiting determination,

d

an application under section 103B or 103E for permission to appeal (other than an application out of time with permission) could be made or is awaiting determination,

e

an appeal under section 103B or 103E is awaiting determination, or

f

a reference under section 103C is awaiting determination.