s 26 Disclosure of interest
(1) A member of the Appeal Tribunal shall disclose, as soon as practicable, to the Chairman any interest, whether substantial or not, which may conflict with the member’s duties as a member of the Tribunal, in a particular matter. (2) If the Chairman is of the opinion that the member’s interest is in conflict with the member’s duties, the Chairman shall inform all the parties, including the appellants and the respondents, to the matter of the conflict. (3) If none of the parties to the matter objects to the conflict, the member may continue to execute his duties as a member of the Tribunal in relation to that matter. (4) If a party to the matter objects to the conflict, the member shall not continue to execute his duties as a member of the Tribunal in relation to that matter. (5) The failure by a member to disclose his interest in the matter shall subject him to the relevant disciplinary measures under section 20 or 25.