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39.—(1) Subject to paragraph (2), in any proceedings before the Tribunal, including proceedings withdrawn in accordance with rule 28, the Tribunal may make an order awarding costs against one or more party or parties (“the paying party”) and in favour of such other party or parties as may be specified in the order.
(2) An order under paragraph (1) may only be made if the Tribunal considers that the conduct of the paying party in making, pursuing or resisting an appeal or application has been frivolous, vexatious, improper or unreasonable.
(3) Before the Tribunal makes an order under paragraph (1), it shall give the paying party an opportunity to make representations.
(4) An order under paragraph (1) may require the paying party to pay to such other party or parties as may be specified in the order:
(a)a specified sum in respect of the costs incurred by such other party or parties in connection with the proceedings; or
(b)the whole or a part specified in the order of those costs as assessed (if not otherwise agreed).
(5) Any costs required by an order under this rule to be assessed shall be subject to detailed assessment proceedings as ordered by the Tribunal.
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