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SCHEDULES

SCHEDULE 5U.K.Procedure in First-tier Tribunal and Upper Tribunal

Part 1 U.K.Tribunal Procedure Rules

Costs and expensesU.K.

12(1)Rules may make provision for regulating matters relating to costs, or (in Scotland) expenses, of proceedings before the First-tier Tribunal or Upper Tribunal.U.K.

(2)The provision mentioned in sub-paragraph (1) includes (in particular)—

(a)provision prescribing scales of costs or expenses;

(b)provision for enabling costs to undergo detailed assessment in England and Wales by a county court or the High Court;

(c)provision for taxation in Scotland of accounts of expenses by an Auditor of Court;

(d)provision for enabling costs to be taxed in Northern Ireland in a county court or the High Court;

(e)provision for costs or expenses—

(i)not to be allowed in respect of items of a description specified in Rules;

(ii)not to be allowed in proceedings of a description so specified;

(f)provision for other exceptions to either or both of subsections (1) and (2) of section 29.