SCHEDULES
SCHEDULE 5Procedure in First-tier Tribunal and Upper Tribunal
Part 1Tribunal Procedure Rules
Costs and expenses
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.
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 F1the 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 F1the 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.