26.—(1) In this rule, “costs order” means an order under paragraph 13 of Schedule 4 that a party pay the whole or part of the costs or expenses incurred by another party.
(2) In this rule, “paying party” and “receiving party” mean, respectively, the parties against whom and in whose favour the Tribunal makes or considers making a costs order.
(3) The Tribunal shall not make a costs order without first giving the paying party an opportunity to make representations against the making of the order.
(4) Where the Tribunal makes a costs order it may order—
(a)that an amount fixed by the Tribunal shall be paid to the receiving party by way of costs or expenses; or
(b)that the costs shall be assessed or expenses shall be taxed—
(i)in England and Wales, by a costs officer;
(ii)in Scotland, by the Auditor of the Court of Session;
(iii)in Northern Ireland, by the Taxing Master of the Supreme Court of Northern Ireland,
on such basis as the Tribunal shall specify.