56C F1Power of Special Commissioners to order costs.U.K.
(1)Regulations made under section 56B above may include provision for—
(a)the award by the Special Commissioners of the costs of, or incidental to, appeal hearings before them,
(b)the recovery of costs so awarded, and
(c)appeals against such awards.
(2)Any provision made by virtue of subsection (1)(a) above shall provide that the Special Commissioners shall not award costs against a party to an appeal unless they consider that he has acted wholly unreasonably in connection with the hearing in question.
Textual Amendments
F1Ss. 56B-56D inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para. 4.
Modifications etc. (not altering text)
C1Ss. 56B-56D applied (16.7.1992) by Inheritance Tax Act 1984 (c. 51), s. 225A(2) (which was inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para. 8).