Paragraph 12 Oral hearings
The decision of the majority of the tribunal shall be the decision of the tribunal but, where the tribunal consists of an even number, the chairman shall have a second or casting vote.
The chairman of a tribunal shall —
record in writing all its decisions; and
include in the record of every decision a statement of the reasons for such decision and of their findings on questions of fact material thereto; and
if a decision is not unanimous, record a statement that one of the members dissented and the reasons given by him for so dissenting.
As soon as may be practicable after a case has been decided by a tribunal, a copy of the record of the decision made in accordance with this paragraph shall be sent to every party to the proceedings who shall also be informed of the conditions governing appeals to a Commissioner.