12(1)Rules may make provision for regulating matters relating to costs, or (in Scotland) expenses, of proceedings before the First-tier Tribunal or Upper Tribunal.U.K.
(2)The provision mentioned in sub-paragraph (1) includes (in particular)—
(a)provision prescribing scales of costs or expenses;
(b)provision for enabling costs to undergo detailed assessment in England and Wales by a county court or the High Court;
(c)provision for taxation in Scotland of accounts of expenses by an Auditor of Court;
(d)provision for enabling costs to be taxed in Northern Ireland in a county court or the High Court;
(e)provision for costs or expenses—
(i)not to be allowed in respect of items of a description specified in Rules;
(ii)not to be allowed in proceedings of a description so specified;
(f)provision for other exceptions to either or both of subsections (1) and (2) of section 29.