(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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