48Award of expenses
(1)In connection with proceedings in a case before the First-tier Tribunal or the Upper Tribunal, the tribunal may award expenses so far as allowed in accordance with tribunal rules.
(2)Where such expenses are awarded, the awarding tribunal is to specify by and to whom they are to be paid (and to what extent).
(3)Tribunal rules may make provision—
(a)for scales or rates of awardable expenses,
(b)for—
(i)such expenses to be set-off against any relevant sums,
(ii)interest at the specified rate to be chargeable on such expenses where unpaid,
(c)stating the general or particular factors to be taken into account when exercising discretion as to such expenses,
(d)about such expenses in other respects.
(4)Tribunal rules may make provision—
(a)for disallowing any wasted expenses,
(b)for requiring a person who has given rise to any wasted expenses to meet them.
(5)Rules making provision as described in subsection (3) or (4) may also prescribe meanings for “relevant sums”, “specified rate” and “wasted expenses” as used in this section.