(1)This section applies where—
(a)a person does something, or fails to do something, in relation to proceedings before the First-tier Tribunal—
(i)on an appeal under section 27, 79, 111 or 162, or
(ii)for an order under section 166, and
(b)if those proceedings were proceedings before a court having power to commit for contempt, the act or omission would constitute contempt of court.
(2)The First-tier Tribunal may certify the offence to the Upper Tribunal.
(3)Where an offence is certified under subsection (2), the Upper Tribunal may—
(a)inquire into the matter, and
(b)deal with the person charged with the offence in any manner in which it could deal with the person if the offence had been committed in relation to the Upper Tribunal.
(4)Before exercising the power under subsection (3)(b), the Upper Tribunal must—
(a)hear any witness who may be produced against or on behalf of the person charged with the offence, and
(b)hear any statement that may be offered in defence.