Costs
21.—(1) In this rule, “costs order” means an order under paragraph 13 of Schedule 13 (power of Tribunal to order payment of costs) that a party pay the whole or part of the costs or expenses incurred by another party, and “the paying party” and “the receiving party” mean, respectively, the parties against whom and in whose favour the Tribunal makes, or (as the case may be) considers making a costs order.
(2) The Tribunal shall not make a costs order without first giving the paying party an opportunity to make representations against the making of the order.
(3) Where the Tribunal makes a cost order it may order—
(a)that an amount fixed by the Tribunal shall be paid to the receiving party by way of costs or (as the case may be) expenses; or
(b)that the costs shall be assessed or (as the case may be) expenses shall be taxed on such basis as it shall specify—
(i)in England and Wales, by a costs official;
(ii)in Scotland, by the Auditor of the Court of Session;
(iii)in Northern Ireland, by the Taxing Master of the Supreme Court of Northern Ireland.