{
  "url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-16",
  "json_url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-16.json",
  "legislation": "ssi/2017/69",
  "legislation_title": "The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017",
  "path": "schedule/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": "Evidence and submissions",
  "text": "(1) Without restriction on the general powers in rule 5(1) and (2) (case management powers), the First-tier Tribunal may give orders as to—\n(a) issues on which it requires evidence or submissions;\n(b) the nature of any such evidence;\n(c) whether the parties are permitted or required to provide expert evidence, and if so whether the parties must jointly appoint a single expert to provide such evidence;\n(d) any limit on the number of witnesses whose evidence a party may put forward, whether in relation to a particular issue or generally;\n(e) the manner in which any evidence or submissions are to be provided, which may include an order for them to be given—\n(i) orally at a hearing; or\n(ii) by written submissions or witness statement; and\n(f) the time at which any evidence or submissions are to be provided.\n(2) The First-tier Tribunal may exclude evidence that would otherwise be admissible where—\n(a) the evidence was not, without reasonable excuse, provided within the time allowed by an order or a practice direction.\n(b) the evidence was otherwise, without reasonable excuse, provided in a manner that did not comply with an order or a practice direction; or\n(c) it would otherwise be unfair to admit the evidence.\n(3) The First-tier Tribunal may consent to a witness giving, or require any witness to give, evidence on oath, and may administer an oath for that purpose.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 16 in force at 24.4.2017, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/16",
    "retrieved_at": "2026-10-28T21:19:44.646380+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}