27.—(1) The decision of the Tribunal in any proceedings shall be given in writing and shall include a statement of the Tribunal’s reasons for its decision.
(2) Where an amount awarded or value determined by the Tribunal is dependent upon the decision of the Tribunal on a question of law which is in dispute in the proceedings, the Tribunal shall ascertain, and shall state in its decision the alternative amount or value (if any) which it would have awarded or determined if it had decided otherwise on the question of law.
(3) The Tribunal shall send a copy of the decision to all parties to the proceedings.
(4) An accidental or arithmetical error in any decision of the Tribunal may be corrected by the Tribunal if, before making the correction, it has given notice of its intention to make it to all those who were parties to the proceedings.
(5) When a correction is made under paragraph (4), or for the purpose of giving effect to any decision of the Court of Session in a case stated for their opinion, the Tribunal shall give notice that it has been made to all the parties to the proceedings by sending to each of them a copy of the decision as corrected.