PART 7Powers, procedure and administration
CHAPTER 1Powers and enforcement
Cases and proceedings
I164Award 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 such 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.