{
  "url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-17",
  "json_url": "https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-17.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/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Citation of witnesses and orders to answer questions or produce documents",
  "text": "(1) On the application of a party or on its own initiative, the First-tier Tribunal may—\n(a) by citation require any person to attend as a witness at a hearing at the time and place specified in the citation;\n(b) order any person to answer any questions or produce any documents in that person’s possession or control which relate to any issue in the proceedings.\n(2) A citation under paragraph (1)(a) must—\n(a) give the person required to attend at least 14 days’ notice of the hearing, or such other period as the First-tier Tribunal may order;\n(b) where the person is not a party, make provision for the person’s necessary expenses of attendance to be paid, and state who is to pay them;\n(c) state that the person on whom the requirement is imposed may apply to the First-tier Tribunal to vary or set aside the citation or order, if the person did not have an opportunity to object to it before it was made or issued; and\n(d) state the consequences of failure to comply with the citation or order.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 17 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/17",
    "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."
}