# The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017, Paragraph 17: Citation of witnesses and orders to answer questions or produce documents

Extent: S

(1) On the application of a party or on its own initiative, the First-tier Tribunal may—
(a) by citation require any person to attend as a witness at a hearing at the time and place specified in the citation;
(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.
(2) A citation under paragraph (1)(a) must—
(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;
(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;
(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
(d) state the consequences of failure to comply with the citation or order.

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Source: https://www.legislation.gov.uk/ssi/2017/69/schedule/paragraph/17 (the official version)
Page: https://openlegislation.uk/first-tier-tribunal-for-scotland-tax-chamber-procedure-regulations-2017/schedule/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.