81Q—When are legal proceedings finally determined?
(1) For the purposes
of this Part, legal proceedings are not finally determined if—
(a) a
period for bringing an appeal 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) an
appeal in respect of the legal proceedings is pending.
(2) However, if legal
proceedings are settled or discontinued, they will be taken to be finally
determined for the purposes of this Part.