34   Delegation to assessors

(1)  If proceedings are pending in a Division of the Tribunal, the relevant Divisional Head may direct that the proceedings (or part of the proceedings) be determined by one or more assessors if:

(a)  the parties consent to the making of the direction, or

(b)  the proceedings belong to a class of proceedings prescribed by the regulations for the purposes of this section.

(2)  Subject to this Act and the rules of the Tribunal, the assessor or assessors determining the proceedings under this section have and may exercise the functions of the Tribunal (other than its functions under this section).

(3)  The decision of the assessor or assessors is taken to be the decision of the Tribunal.

(4)  If proceedings are directed to be determined by two or more assessors:

(a)  one of those assessors directed to do so by the relevant Divisional Head is to preside at the proceedings, and

(b)  if the assessors are divided in opinion as to the decision to be made on any question:

(i)  if there is a majority of the one opinion—the question is to be decided according to the opinion of the majority, or

(ii)  in any other case—the question is to be decided according to the opinion of the assessor presiding.

(5)  The assessor or assessors may, of the assessor’s or the assessors’ own motion or on the request of a party, refer a question of law (including the question whether a particular question is one of law) arising in the proceedings to the relevant Divisional Head for determination by a judicial member.

(6)  If a question is referred to the relevant Divisional Head under subsection (5):

(a)  a judicial member is to determine the question and then remit the determination to the assessor or assessors, and

(b)  the assessor or assessors may continue to determine the proceedings unless the Divisional Head otherwise directs, but only if:

(i)  no order or decision to which the question is relevant is made until a judicial member has determined the question, and

(ii)  no order or determination is made that is inconsistent with the determination of the question by a judicial member.

(7)  A decision of a judicial member that a question referred under subsection (5) need not be determined because it is not relevant to the particular proceedings is taken to be the member’s determination of the question for the purposes of subsection (6).