The First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations 2022

Attendance of witnesses S

8.—(1) The First-tier Tribunal may, on the motion of any party to the proceedings or on its own initiative –—

(a) by citation require any person to attend, at a time and place specified in the citation, to answer any questions as a witness, or

(b) order any person to produce any document in the person’s custody or control which relates to any matter in the proceedings.

(2) No person who is not a party shall be required under paragraph (1)—

(a) in any proceedings to which Part 4 of these Rules applies, to attend at any place unless the citation or order under that paragraph makes provision for the person’s necessary expenses of attendance to be paid, and states who is to pay them, and

(b) in all other proceedings, to attend at any place which is more than 10 miles from the place where he resides unless the necessary expenses are paid or tendered to him by the party at whose instance his attendance has been required or by the First-tier Tribunal, as the case may be.

(3) A person receiving a citation under paragraph (1) may apply to the First-tier Tribunal to vary or set aside the citation.

(4) A person is not bound to comply with a citation under paragraph (1) unless that person has been given at least 7 clear days’ notice of the hearing or, if given less than 7 clear days’ notice, the person has informed the First-tier Tribunal that they accept the notice period given.

(5) No person may be compelled under this rule to give any evidence or produce any document that the person could not be compelled to give or produce in civil proceedings in a Scottish court.

Commencement Information

I1 Sch. rule 8 in force at 1.4.2023, see reg. 1(2)