The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

Alternative dispute resolution and arbitration

This adran has no associated Memorandwm Esboniadol

3.—(1) The Tribunal should seek, where appropriate—

(a)to bring to the attention of the parties the availability of any appropriate alternative procedure for the resolution of the dispute; and

(b)if the parties wish and provided that it is compatible with the overriding objective, to facilitate the use of the procedure.

(2) Part 1 of the Arbitration Act 1996(1) does not apply to proceedings before the Tribunal.