32.—(1) The Tribunal may give reasons for a decision which disposes of proceedings (except a decision under Part 4)—
(a)orally at a hearing; or
(b)in a written statement of reasons to each party.
(2) Unless the Tribunal has already provided a written statement of reasons under paragraph (1)(b), a party may make a written application to the Tribunal for such statement following a decision which finally disposes of all issues in the proceedings.
(3) An application under paragraph (2) must be received within 42 days of the date on which the Tribunal sent or otherwise provided to the party a decision notice relating to the decision which finally disposes of all issues in the proceedings.
(4) If a party makes an application in accordance with paragraphs (2) and (3) the Tribunal must, subject to rule 14(2) (withholding information likely to cause harm), send a written statement of reasons to each party within 28 days of the date on which it received the application or as soon as reasonably practicable after the end of that period.