# The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017, Paragraph 16: Evidence and submissions

Extent: S

(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—
(a) issues on which it requires evidence or submissions;
(b) the nature of any such evidence;
(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;
(d) any limit on the number of witnesses whose evidence a party may put forward, whether in relation to a particular issue or generally;
(e) the manner in which any evidence or submissions are to be provided, which may include an order for them to be given—
(i) orally at a hearing; or
(ii) by written submissions or witness statement; and
(f) the time at which any evidence or submissions are to be provided.
(2) The First-tier Tribunal may exclude evidence that would otherwise be admissible where—
(a) the evidence was not, without reasonable excuse, provided within the time allowed by an order or a practice direction.
(b) the evidence was otherwise, without reasonable excuse, provided in a manner that did not comply with an order or a practice direction; or
(c) it would otherwise be unfair to admit the evidence.
(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.

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Source: https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/16 (the official version)
Page: https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.