PART VIIIGeneral Procedure

Power to select test case in appeals or references31

1

Where the President is of the opinion that two or more appeals or references involve the same issues he may, with the written consent of all the parties to the appeals or references, select one or more appeal or reference to be heard in the first instance as a test case or test cases and the parties to each appeal or reference shall be bound by the decision of the Tribunal on that appeal or reference.

2

Paragraph (1) is without prejudice to the right of the parties to each appeal or reference to require the Tribunal to state a case for the decision of the Court of Appeal.