Introductory Text
PART I INTRODUCTORY
1.Citation, commencement and application
2.Interpretation
PART II PREPARATION FOR A HEARING
3.Listing and notice of hearing
4.General power to give directions
5.Summoning of witnesses
6.Agreement of documents
7.Proceedings to be heard together or in succession
8.Joining of additional parties
9.Preliminary hearing
10.Power of Special Commissioners to obtain information
11.Postponements and Adjournments
12.Expert evidence
PART III HEARING AND DETERMINATION OF PROCEEDINGS
13.Constitution and sittings of Tribunal
14.Representation at hearing
15.Hearings in public or in private
16.Failure of parties to attend hearing
17.Procedure and evidence at hearing
18.Decisions of Tribunal
19.Review of Tribunal’s decision in principle or final determination
20.Publication of decisions in principle or final determinations
21.Orders for costs
PART IV SPECIAL PROCEDURE
22.Proceedings relating to tax on chargeable gains
23.References of questions of value to other tribunals
24.Penalty for failure to comply with Tribunal direction
PART V MISCELLANEOUS
25.Irregularities
26.Notices
27.Service
28.Substituted service
Signature
Explanatory Note
