PART 4The Scottish Tax Tribunals
CHAPTER 8Practice and procedure
Particular matters
I154Proceedings and steps
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.