Overriding objective

6.—(1) The overriding objective of the rules in Schedules 1, 2 and 3 is to enable the Tribunal to deal with cases justly.

(2) Dealing with a case justly includes, so far as practicable –

(a)ensuring that the parties are on an equal footing;

(b)saving expense;

(c)dealing with the case in ways which are proportionate to the complexity of the issues; and

(d)ensuring that it is dealt with expeditiously and fairly.

(3) The Tribunal shall seek to give effect to the overriding objective when it –

(a)exercises any power given to it by the rules; or

(b)interprets any rule.

(4) The parties shall assist the Tribunal to further the overriding objective.