202 Proceedings in the First-tier Tribunal: contempt

202  Proceedings in the First-tier Tribunal: contempt

(1)     This section applies where—

(a)     a person does something, or fails to do something, in relation to proceedings before the First-tier Tribunal—

(i)     on an appeal under section 27, 79, 111 or 162, or

(ii)     for an order under section 166, and

(b)     if those proceedings were proceedings before a court having power to commit for contempt, the act or omission would constitute contempt of court.

(2)     The First-tier Tribunal may certify the offence to the Upper Tribunal.

(3)     Where an offence is certified under subsection (2), the Upper Tribunal may—

(a)     inquire into the

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