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.