40.—(1) An appeal may be withdrawn by the appellant or an authorised representative of his or, as the case may be, a referral may be withdrawn by the Department either—
(a)at an oral hearing; or
(b)at any other time before the appeal or referral is determined, by giving notice in writing of the withdrawal to the clerk to the appeal tribunal.
(2) If an appeal or, as the case may be, a referral is withdrawn in accordance with paragraph (1)(a), the clerk to the appeal tribunal shall send notice in writing to any party to the proceedings who is not present when the appeal or referral is withdrawn, informing him that the appeal or, as the case may be, referral has been withdrawn.
(3) If an appeal or, as the case may be, a referral is withdrawn in accordance with paragraph (1)(b), the clerk to the appeal tribunal shall send notice in writing to every party to the proceedings informing them that the appeal or, as the case may be, referral has been withdrawn.