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Revenue Scotland and Tax Powers Act 2014
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53Extent of rule-making
This section has no associated Explanatory Notes
(1)Tribunal rules may make—
(a)provision applying—
(i)equally to both of the First-tier Tribunal and the Upper Tribunal, or
(ii)specifically to one of them,
(b)particular provision for each of them about the same matter.
(2)Tribunal rules may make particular provision for different types of proceedings.
(3)Tribunal rules may make different provision for different purposes in any other respects.
(4)The generality of section 51 is not limited by—
(a)sections 54 to 56, or
(b)any other provisions of this Act about the content of tribunal rules.
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