(1) The Bank or the assessor may (including at the request of the assessee) refer a question of law arising in an assessment to the court for determination by the court.

(2) Where a question of law is referred under paragraph (1) -

(a) the assessor shall send to the court all documents before the assessor that are relevant to the matter in question, and

(b) at the end of the proceedings in the court in relation to the reference, the court shall cause the documents to be returned to the assessor.