9The Lord Chancellor after consultation with the Lord Advocate may make rules with respect to the procedure to be followed on appeals to and in other proceedings before VAT tribunals and such rules may include provisions—
(a)for limiting the time within which appeals may be brought;
(b)for enabling hearings to be held in private in such circumstances as may be determined by or under the rules;
(c)for parties to proceedings to be represented by such persons as may be determined by or under the rules;
(d)for requiring persons to attend to give evidence;
(e)for discovery and for requiring persons to produce documents;
(f)for the payment of expenses and allowances to persons attending as witnesses or producing documents;
(g)for the award and recovery of costs;
(h)for authorising the administration of oaths to witnesses; and
(j)with respect to the joinder of appeals brought by different persons where a notice is served under section 61 and the appeals relate to, or to different portions of, the basic penalty referred to in the notice.
10(1)A person who fails to comply with a direction or summons issued by a VAT tribunal under rules made under paragraph 9 above shall be liable to a penalty not exceeding £1,000.
(2)A penalty for which a person is liable by virtue of sub-paragraph (1) above may be awarded summarily by a tribunal notwithstanding that no proceedings for its recovery have been commenced.
(3)An appeal shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, from the award of a penalty under this paragraph, and on such an appeal the court may either confirm or reverse the decision of the tribunal or reduce or increase the sum awarded.
(4)A penalty awarded by virtue of this paragraph shall be recoverable as if it were VAT due from the person liable for the penalty.