29 Costs or expenses

29  Costs or expenses

(1)     The costs of and incidental to—

(a)     all proceedings in the First-tier Tribunal, and

(b)     all proceedings in the Upper Tribunal,

shall be in the discretion of the Tribunal in which the proceedings take place.

(2)     The relevant Tribunal shall have full power to determine by whom and to what extent the costs are to be paid.

(3)     Subsections (1) and (2) have

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