(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 matter, and
(b) deal with the person
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