(1)There are to be rules—
(a)regulating the practice and procedure to be followed in proceedings at—
(i)the First-tier Tribunal,
(ii)the Upper Tribunal, and
(b)containing provision of other sorts appropriate with respect to the Tax Tribunals (including in relation to the exercise by them of their functions).
(2)Rules of the kind mentioned in subsection (1) are to be known as Scottish Tax Tribunal Rules (and in this Act they are referred to as tribunal rules).
(3)Tribunal rules are to be made by the Scottish Ministers by regulations.
(4)Before making regulations under subsection (3), the Scottish Ministers must consult—
(a)the President of the Scottish Tribunals, and
(b)such other persons as they consider appropriate.
(1)Tribunal rules may, in relation to any functions exercisable by the members of the Tax Tribunals—
(a)state—
(i)how a function is to be exercised,
(ii)who is to exercise a function,
(b)cause something to require further authorisation,
(c)permit something to be done on a person’s behalf,
(d)allow a specified person to make a decision about any of those matters.
(2)Tribunal rules may make provision relying on the effect of directions issued, or to be issued, under section 57.
(1)Tribunal rules may make—
(a)provision applying—
(i)equally to both of the First-tier Tribunal and the Upper Tribunal, or
(ii)specifically to one of them,
(b)particular provision for each of them about the same matter.
(2)Tribunal rules may make particular provision for different types of proceedings.
(3)Tribunal rules may make different provision for different purposes in any other respects.
(4)The generality of section 51 is not limited by—
(a)sections 54 to 56, or
(b)any other provisions of this Act about the content of tribunal rules.
(1)Tribunal rules may make provision about proceedings in a case before the Tax Tribunals.
(2)Rules making provision as described in subsection (1) may (in particular)—
(a)provide for the form and manner in which a case is to be brought,
(b)allow for the withdrawal of a case (with or without restrictions on subsequent proceedings as respects the same matter),
(c)set time limits for—
(i)making applications,
(ii)taking particular steps,
(d)enable two or more applications to be conjoined in certain circumstances,
(e)specify circumstances in which the tribunals may take particular steps on their own initiative.
(1)Tribunal rules may make provision about hearings in a case before the Tax Tribunals.
(2)Rules making provision as described in subsection (1) may (in particular)—
(a)provide for certain matters to be dealt with—
(i)without a hearing,
(ii)at a private hearing,
(iii)at a public hearing,
(b)require notice to be given of a hearing (and for the timing of such notice),
(c)specify persons who may—
(i)appear on behalf of a party in a case,
(ii)attend a hearing in order to provide support to a party or witness in a case,
(d)specify circumstances in which particular persons may appear or be represented at a hearing,
(e)specify circumstances in which a hearing may go ahead—
(i)at the request of a party in a case despite no notice of it having been given to another party in the case,
(ii)in the absence of a particular member chosen to exercise the function of deciding any matter in a case,
(f)enable two or more sets of proceedings to be taken concurrently at a hearing in certain circumstances,
(g)allow for an adjournment of a hearing for the purpose of giving the parties in a case an opportunity to use a process of negotiation or mediation for resolving a dispute to which the case relates,
(h)allow for the imposition of reporting restrictions for particular reasons arising in a case.
(1)Tribunal rules may, in connection with proceedings before the Tax Tribunals—
(a)make provision about the giving of evidence and the administering of oaths,
(b)modify the application of any other rules relating to either of those matters so far as they would otherwise apply to such proceedings.
(2)Tribunal rules may, in connection with proceedings before the Tax Tribunals, provide for the payment of expenses and allowances to a person who—
(a)gives evidence,
(b)produces a document, or
(c)attends such proceedings (or is required to do so).
(3)Tribunal rules may, in connection with proceedings before the Tax Tribunals, make provision by way of presumption (for example, as to the serving of something on somebody).
(4)Tribunal rules may make provision about decisions of the Tax Tribunals, including as to—
(a)the manner in which such decisions are to be made,
(b)the incorporation in such decisions of findings in fact,
(c)the recording, issuing, and publication of such decisions.
(1)The President of the Tax Tribunals may issue directions as to the practice and procedure to be followed in proceedings at—
(a)the First-tier Tribunal,
(b)the Upper Tribunal.
(2)Directions under subsection (1) may include instruction or guidance on the manner of making of any decision in a case.
(3)Directions under subsection (1) may—
(a)vary or revoke earlier such directions,
(b)make different provision for different purposes (in the same respects as tribunal rules).
(4)Directions under subsection (1) must be published in such manner as the President of the Tax Tribunals considers appropriate.