Decisions of Tribunal
12(1)A decision of the Tribunal may be taken by a majority.
(2)The decision must—
(a)state whether it was unanimous or taken by a majority;
(b)be recorded in a document which—
(i)contains a statement of the reasons for the decision; and
(ii)is signed and dated by the member of the panel of chairmen dealing with the reference.
(3)The Tribunal must—
(a)inform each party of its decision; and
(b)as soon as reasonably practicable, send to each party and, if different, to any authorised person concerned, a copy of the document mentioned in sub-paragraph (2).
(4)The Tribunal must send the Treasury a copy of its decision.