(1) If proceedings are pending in the Tribunal, the Tribunal or the President may, with the consent of the parties, direct that an inquiry into any issue raised in, or other matter connected with, the proceedings be made by a single assessor.(2) The assessor making such an inquiry is to make a report to the Tribunal.(3) If a report is made to the Tribunal under this section, the Registrar is to furnish a copy of the report to each of the parties as soon as is practicable.(4) The Tribunal may, with the consent of the parties, adopt any findings or observations set out in a report under this section.(5) An assessor, in making an inquiry under this section, has and may exercise the functions of the Tribunal under section 83 (Powers in relation to witnesses).(6) An assessor who has made an inquiry under this section in relation to any proceedings is disqualified from further participation in those proceedings unless the parties otherwise agree.
(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).
35 Assessors sitting with the Tribunal
(1) If proceedings are pending in the Tribunal, the Tribunal may, in determining the proceedings or any part of the proceedings, be assisted by one or more assessors.(2) An assessor assisting the Tribunal may under this section assist and advise the Tribunal, but is not to adjudicate on any matter before the Tribunal.(3) The Tribunal may commence or continue to determine the proceedings or any part of the proceedings:(a) without the assistance of an assessor who is not available or has ceased to be available to assist in the determination of the proceedings or part of the proceedings, and(b) without the assistance of assessors generally if, in the opinion of the Tribunal, the proceedings or part of the proceedings concern or concerns a question of law only.