28.—(1) Section 116 of the Act (tribunal of Commissioners to deal with cases involving questions of law of special difficulty) shall apply in relation to forfeiture rule questions as it applies in relation to the Act.
(2) Section 104(1) of the Act (review of decisions) shall apply to a decision on a forfeiture rule question by a Commissioner with the modification that the power of review shall be exercisable only by a Commissioner, to whom any application for review shall be made.
(3) Subject to paragraph (2) above and section 14 of the Social Security Act 1980(1), the decision of a Commissioner on any reference of a forfeiture rule question shall be final, but any finding of fact or other determination embodied in or necessary to the decision or on which it is based shall not be conclusive for the purpose of any further decision.