Value Added Tax Act 1994

9 The 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.