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The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations 2015

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14.—(1) The First-tier Tribunal may make an order prohibiting the disclosure or publication of-

(a)specified documents or information relating to the proceedings; or

(b)any matter likely to lead members of the public to identify any person whom the First-tier Tribunal considers should not be identified.

(2) The First-tier Tribunal may give a direction prohibiting the disclosure of a document or information to a person if—

(a)the First-tier Tribunal is satisfied that such disclosure would be likely to cause that person or some other person serious harm; and

(b)the First-tier Tribunal is satisfied, having regard to the interests of justice, that it is proportionate to give such a direction.

(3) If a party (“the first party”) considers that the First-tier Tribunal should give a direction under paragraph (2) prohibiting the disclosure of a document or information to another party (“the second party”), the first party must—

(a)exclude the relevant document or information from any documents that will be provided to the second party; and

(b)provide to the First-tier Tribunal the excluded document or information, and the reason for its exclusion, so that the First-tier Tribunal may decide whether the document or information should be disclosed to the second party or should be the subject of a direction under paragraph (2).

(4) If the First-tier Tribunal gives a direction under paragraph (2) which prevents disclosure to a party who has appointed a representative, the First-tier Tribunal may give a direction that the documents or information be disclosed to that representative if the First-tier Tribunal is satisfied that—

(a)disclosure to the representative would be in the interests of the party; and

(b)the representative will act in accordance with paragraph (5).

(5) Documents or information disclosed to a representative in accordance with a direction under paragraph (4) must not be disclosed either directly or indirectly to any other person without the First-tier Tribunal’s consent.

(6) The First-tier Tribunal may, on its own initiative or on the application of a party, give a direction that certain documents or information must or may be disclosed to the First-tier Tribunal on the basis that the First-tier Tribunal will not disclose such documents or information to other persons, or specified other persons.

(7) A party making an application for a direction under paragraph (6) may withhold the relevant documents or information from other parties until the First-tier Tribunal has granted or refused the application.

(8) The First-tier Tribunal must conduct proceedings and record its decision and reasons appropriately so as not to undermine the effect of an order made under paragraph (1) or a direction given under paragraph (2) or (6).

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