PART 4The Scottish Tax Tribunals
CHAPTER 8Practice and procedure
Particular matters
56Evidence and decisions
1
Tribunal rules may, in connection with proceedings before the Tax Tribunals—
a
make provision about the giving of evidence and the administering of oaths,
b
modify the application of any other rules relating to either of those matters so far as they would otherwise apply to such proceedings.
2
Tribunal rules may, in connection with proceedings before the Tax Tribunals, provide for the payment of expenses and allowances to a person who—
a
gives evidence,
b
produces a document, or
c
attends such proceedings (or is required to do so).
3
Tribunal rules may, in connection with proceedings before the Tax Tribunals, make provision by way of presumption (for example, as to the serving of something on somebody).
4
Tribunal rules may make provision about decisions of the Tax Tribunals, including as to—
a
the manner in which such decisions are to be made,
b
the incorporation in such decisions of findings in fact,
c
the recording, issuing, and publication of such decisions.