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16.—(1) On the application of a party or on its own initiative, the First-tier Tribunal may—
(a)by citation require any person to attend as a witness at a hearing at the time and place specified in the citation; or
(b)order any person to answer any questions or produce any documents in that person’s possession or control which relate to any issue in the proceedings.
(2) A citation under paragraph (1)(a) must—
(a)give the person required to attend at least 14 days’ notice of the hearing, or such other period as the First-tier Tribunal may order;
(b)where the person is not a party, make provision for the person’s necessary expenses of attendance to be paid, and state who is to pay them;
(c)state that the person on whom the requirement is imposed may apply to the First-tier Tribunal to vary or set aside the citation or order, if the person did not have an opportunity to object to it before it was made or issued; and
(d)state the consequences of failure to comply with the citation or order.
(3) No person may be compelled to give any evidence or produce any document that the person could not be compelled to give or produce in civil proceedings in a Scottish court.