10(1)Rules may make provision about evidence (including evidence on oath and administration of oaths).U.K.
(2)Rules may modify any rules of evidence provided for elsewhere, so far as they would apply to proceedings before the First-tier Tribunal or Upper Tribunal.
(3)Rules may make provision, where the First-tier Tribunal has required a person—
(a)to attend at any place for the purpose of giving evidence,
(b)otherwise to make himself available to give evidence,
(c)to swear an oath in connection with the giving of evidence,
(d)to give evidence as a witness,
(e)to produce a document, or
(f)to facilitate the inspection of a document or any other thing (including any premises),
for the Upper Tribunal to deal with non-compliance with the requirement as though the requirement had been imposed by the Upper Tribunal.
(4)Rules may make provision for the payment of expenses and allowances to persons giving evidence, producing documents, attending proceedings or required to attend proceedings.