48Costs, procedure and evidence
(1)A tribunal may give such directions as it thinks fit for the payment of costs or expenses by any party to the appeal.
(2)On an appeal under section 46(2) the building society in relation to which the determination was made, or upon which the requirement was imposed, shall be entitled to be heard.
(3)The Treasury may, after consultation with the Council on Tribunals, make regulations with respect to appeals under section 46; and those regulations may in particular make provision—
(a)as to the period within which and the manner in which such appeals are to be brought;
(b)as to the manner in which such appeals are to be conducted, including provision for any hearing to be held in private;
(c)for requiring any person, on tender of the necessary expenses of his attendance, to attend and give evidence or produce documents in his custody or under his control and for authorising the administration of oaths to witnesses;
(d)for granting to any person such discovery or inspection of documents or right to further particulars as might be granted by a county court in England and Wales or Northern Ireland or, in Scotland, for granting to any person such recovery or inspection of documents as might be granted by the sheriff;
(e)for enabling an appellant to withdraw an appeal or the Commission to withdraw its opposition to an appeal and for the consequences of any such withdrawal;
(f)for taxing or otherwise settling any costs or expenses directed to be paid by the tribunal and for the enforcement of any such direction ;
(g)for enabling any functions in relation to an appeal to be discharged by the chairman of the tribunal; and
(h)as to any other matter connected with such appeals.
(4)A person who, having been required in accordance with regulations under this section to attend and give evidence, fails without reasonable excuse to attend or give evidence shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(5)A person who intentionally alters, suppresses, conceals, destroys or refuses to produce any document which he has been required to produce in accordance with regulations under this section, or which he is liable to be so required to produce, shall be liable—
(a)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both ;
(b)on summary conviction, to a fine not exceeding the statutory maximum.
(6)The power to make regulations under this section is exercisable by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.