SCHEDULES

SCHEDULE 5 U.K.Procedure in First-tier Tribunal and Upper Tribunal

Part 1 U.K.Tribunal Procedure Rules

Set-off and interest U.K.

13 (1) Rules may make provision for a party to proceedings to deduct, from amounts payable by him, amounts payable to him. U.K.

(2) Rules may make provision for interest on sums awarded (including provision conferring a discretion or provision in accordance with which interest is to be calculated).