Representations in writing6
The Commissioners hearing an appeal or a question in an appeal shall consider any representations in writing made to them by any party entitled to be present who is not present or represented at the hearing, other than the inspector and—
a
the appellant, if the hearing is before Commissioners ascertained under the rules in Schedule 3 to the Income Tax Management Act 1964, or by an election made by him; or
b
a third party, if the hearing is before Commissioners to whom the appeal has been transferred on his application under Regulation 8(6).