Reference of question of law arising in case to General Division of High Court
494.—(1)  A Tribunal may, in accordance with this section, refer a question of law arising in any case before the Tribunal for the opinion of the General Division of the High Court.
(2)  A reference is to be made by way of a case stated.
(3)  A reference —
(a)may be made by the Tribunal on its own motion (whether or not it has decided the case);
(b)may be made by the Tribunal on the request of a party, which request may only be made —
(i)before the Tribunal decides the case; or
(ii)within 14 days after the date on which the Tribunal decides the case; and
(c)must be made by the Tribunal if it is so directed by the General Division of the High Court in an application, which application may only be made —
(i)by a party who made a request under paragraph (b) that was refused by the Tribunal; and
(ii)within 14 days after the date of the refusal.
(4)  Every party to the case is entitled to be heard in a reference under subsection (1) or an application under subsection (3)(c).
(5)  Where a reference is made —
(a)the General Division of the High Court is to give its opinion on the referred question of law and remit the case to the Tribunal; and
(b)the Tribunal must then give effect to the opinion of the General Division of the High Court and for this purpose may —
(i)reconsider or rehear any matter in the case;
(ii)modify or revoke any order previously made by the Tribunal; and
(iii)make a fresh order.
(6)  The decision of the General Division of the High Court on a reference is final.
(7)  In this section, “question of law” does not include a question whether there is sufficient evidence to justify a finding of fact by a Tribunal.