SCHEDULES

SCHEDULE 5Procedure in First-tier Tribunal and Upper Tribunal

Part 1Tribunal Procedure Rules

Set-off and interest

13

1

Rules may make provision for a party to proceedings to deduct, from amounts payable by him, amounts payable to him.

2

Rules may make provision for interest on sums awarded (including provision conferring a discretion or provision in accordance with which interest is to be calculated).