33.—(1) An appeal may be decided by a majority of the members participating; and where (pursuant to regulation 30(2)) it falls to be disposed of by two members and they are unable to agree, it shall be remitted by the clerk to be decided by a valuation tribunal consisting of three different members.
(2) Where an appeal is disposed of on the basis of a hearing, the decision may be reserved or given orally at the end of the hearing.
(3) Subject to paragraph (4), as soon as reasonably practicable after a decision has been made, it must —
(a)in the case of a decision given orally, be confirmed,
(b)in any other case, be communicated,
by notice in writing to the parties; and the notice must be accompanied by a statement of the reasons for the decision.
(4) Nothing in paragraph (3) shall require notice to be given to a party if it would be repetitive of any copy record sent to him in accordance with regulation 36.
(5) In the case of an appeal against a completion notice, the clerk must send notice of the decision to the valuation officer for the relevant authority.