21.  In rule 46 (application for permission to appeal)—

(a) before sub-paragraph (a) of paragraph (2), insert—

“(za) the relevant decision notice;”;

(b) in sub-paragraph (a) of paragraph (2), at the end, insert—

“(a) , if the decision disposes of—

(i) all issues in the proceedings; or

(ii) subject to paragraph (2A), a preliminary issue dealt with following a direction under rule 5(3)(e);”;

(c) after paragraph (2), insert—

“(2A) The Tribunal may direct that the 28 days within which a party may send or deliver to the Tribunal an application for permission to appeal against a decision that disposes of a preliminary issue shall run from the date of the decision that disposes of all issues in the proceedings.”.