40A.—(1) Except to the extent that the Court or the Appeal Board may otherwise direct, an appeal does not operate as a stay of —
(a)
proceedings on the order or decision of the Court against which the appeal is brought; or
(b)
enforcement of an order or a decision of the Court.
(2) Except to the extent that the Appeal Board may otherwise direct, no intermediate act or proceeding is to be invalidated by an appeal.
(3) On an appeal, interest for such time as enforcement has been delayed by the appeal is to be allowed unless the Court or the Appeal Board otherwise orders.