(1)Tribunal rules may make provision about proceedings in a case before the Tax Tribunals.
(2)Rules making provision as described in subsection (1) may (in particular)—
(a)provide for the form and manner in which a case is to be brought,
(b)allow for the withdrawal of a case (with or without restrictions on subsequent proceedings as respects the same matter),
(c)set time limits for—
(i)making applications,
(ii)taking particular steps,
(d)enable two or more applications to be conjoined in certain circumstances,
(e)specify circumstances in which the tribunals may take particular steps on their own initiative.
Commencement Information
I1S. 54 in force at 7.11.2014 by S.S.I. 2014/278, art. 2, sch.