References to Supreme Court

(1) Where at any stage of the proceedings in any case before an appeal tribunal a question of law arises which in the opinion of the chairman of such tribunal is a substantial question of law, of such importance that it should be decided by the Supreme Court the tribunal may state a case for decision by the Supreme Court. (2) A case stated under paragraph (1) of this Regulation shall– (a) be signed by the chairman of the appeal (b) include a statement of the question of law arising for decision; and (c) specify the particulars of the parties to the (3) Where a reference is made under paragraph (1) of this Regulation the appeal tribunal shall forthwith send a copy of the reference to each of the parties to the proceedings.