949Z Exclusion from hearings

Summary

The Appeal Commissioners may exclude certain persons from a hearing or part of a hearing. These include disruptive persons, those who might hinder the giving of evidence by another person and those aged under 18 years. A witness can be excluded from a hearing until he or she is required to give evidence.

Details

(1) The Appeal Commissioners may exclude certain persons from a hearing or part of a hearing. These include any person:

• whose conduct is disruptive or may be disruptive,
• whose presence is likely to prevent a person from giving evidence freely,
• whose attendance would defeat the purpose of that hearing, or
• who is under the age of 18 years.

(2) The Appeal Commissioners may exclude a witness from a hearing until the witness is required to give evidence.

(3) The Appeal Commissioners may give directions in relation to how a person is to be excluded from a hearing

Relevant Date: Finance Act 2021