PART 4The Scottish Tax Tribunals
CHAPTER 8Practice and procedure
Tribunal rules: general
52Exercise of functions
(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.