The General Commissioners (Jurisdiction and Procedure) Regulations 1994

Preparation and submission of final case

22.—(1) Subject to paragraph (2) below, as soon as may be after the latest date on which representations may be made under regulation 21, the Tribunal whose decision is questioned, after taking into account any representations made under that regulation, shall state and sign the case.

(2) If a member of the Tribunal has died or ceased to be a General Commissioner, then the case shall be stated and signed by the continuing Commissioner or Commissioners or, if there is no continuing Commissioner, by the Clerk.

(3) After the case has been stated and signed the Clerk shall send it to the party who required it to be stated, and shall notify the other party or parties that the case has been sent to that party.

(4) The party requiring the case shall—

(a) transmit the case to the High Court within thirty days of receiving it, and

(b) at or before the time when he transmits the case to the High Court, send notice of the fact that the case has been stated on his application, together with a copy of the case, to the other party or parties.