(1)The President of the Tax Tribunals may issue directions as to the practice and procedure to be followed in proceedings at—
(a)the First-tier Tribunal,
(b)the Upper Tribunal.
(2)Directions under subsection (1) may include instruction or guidance on the manner of making of any decision in a case.
(3)Directions under subsection (1) may—
(a)vary or revoke earlier such directions,
(b)make different provision for different purposes (in the same respects as tribunal rules).
(4)Directions under subsection (1) must be published in such manner as the President of the Tax Tribunals considers appropriate.