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10.—(1) The Upper Tribunal may not make an order in respect of costs (or, in Scotland, expenses) except—
(a)in proceedings on appeal from another tribunal, to the extent and in the circumstances that the other tribunal had the power to make an order in respect of costs (or, in Scotland, expenses); or
(b)in proceedings other than on appeal from another tribunal or under section 4 of the Forfeiture Act 1982(1)—
(i)under section 29(4) of the 2007 Act (wasted costs); or
(ii)if the Upper Tribunal considers that a party or its representative has acted unreasonably in bringing, defending or conducting the proceedings.
(2) The Upper Tribunal may make an order for costs (or, in Scotland, expenses) on an application or on its own initiative.
(3) A person making an application for an order under paragraph (1) must—
(a)send or deliver a written application to the Upper Tribunal and to the person against whom it is proposed that the order be made; and
(b)send or deliver a schedule of the costs or expenses claimed with the application.
(4) An application for an order under paragraph (1) may be made at any time during the proceedings but may not be made later than 14 days after the date on which the Upper Tribunal sends the decision notice recording the decision which finally disposes of all issues in the proceedings.
(5) The Upper Tribunal may not make an order under paragraph (1) against a person (the “paying person”) without first—
(a)giving that person an opportunity to make representations; and
(b)if the paying person is an individual, considering that person’s financial means.
(6) The amount of costs to be paid under an order under paragraph (1) may be ascertained by—
(a)summary assessment by the Upper Tribunal;
(b)agreement of a specified sum by the paying person and the person entitled to receive the costs (“the receiving person”); or
(c)assessment of the whole or a specified part of the costs (or, in Scotland, expenses) incurred by the receiving person, if not agreed.
(7) Following an order for assessment under paragraph (6)(c), the paying person or the receiving person may apply—
(a)in England and Wales, to the High Court for a detailed assessment of costs in accordance with the Civil Procedure Rules 1998(2) on the standard basis or, if specified in the order, on the indemnity basis;
(b)in Scotland, to the Auditor of the Court of Session for the taxation of the expenses according to the fees payable in the Court of Session; or
(c)in Northern Ireland, to the High Court for the costs to be taxed.
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