http://www.legislation.gov.uk/asp/2014/10/section/70/notesExplanatory Notes to Tribunals (Scotland) Act 2014Scottish GovernmentKing's Printer for Scotland2020-03-16 10 15 April 2014 222 The extent of the provision which may be made by Tribunal Rules is set out in section 70. In particular, the generality of the power to make provision regulating the practice and procedure followed in the Scottish Tribunals is not limited by any other more specific provisions in the Act regarding the content of Tribunal Rules (subsection (4)). Tribunal Rules may also make equal or different provision in respect of the First-tier Tribunal and the Upper Tribunal (subsection (1)), particular provision for different chambers or divisions or different types of proceedings (subsection (2)) and, more generally, different provision for different purposes (subsection (3)).