Article 24 Conduct of proceedings at hearing
Subject to rules 20 and 23 above, the Tribunal shall at the hearing of an appeal give to each party an opportunity—
to address the Tribunal and to amplify orally written statements previously furnished under these Rules, to give evidence and to call witnesses, and to put questions to any person giving evidence before the Tribunal, and
to make representations on the evidence (if any) and on the subject matter of the appeal generally but, where evidence is taken, such opportunity shall not be given before the completion of the taking of evidence.
Subject to paragraph (3) below, in this rule, references to a “party” do not include the Commissioner in the case of an appeal under section 48(3) of the 1998 Act.
In a case to which rule 6(3)(a) above applies, the Tribunal shall give the Commissioner the opportunity referred to in paragraph (1) above to the extent that it is of the opinion that the interests of justice require the Commissioner to assist it by giving evidence or being heard on any matter relating to the appeal.
Except as provided by these Rules, the Tribunal shall conduct the proceedings in such manner as it considers appropriate in the circumstances for discharging its functions and shall so far as appears to it appropriate seek to avoid formality in its proceedings.