“104 pending appeal (1). An appeal under section 82(1) is pending during the period – (a) beginning when it is instituted, and (b) ending when it is finally determined, withdrawn or abandoned (or when it lapses under section 99). (2). An appeal under section 82(1) is not finally determined for the purpose of subsection (1)(b) while – (a) an application for permission to appeal under section 11 or 13 of theTribunals, Courts and Enforcement Act 2007 could be made or is awaiting determination, (b) permission to appeal under either of those sections has been granted and the appeal is awaiting determination, or (c) an appeal has been remitted under section 12 or 14 of that Act and is awaiting determination.”