The Act Part 4 – the Scottish Tax Tribunals Chapter 7 — Powers and Enforcement Section 46 – Conduct of cases
60.This section provides that the Tax Tribunals’ powers, authority, rights and privileges in relation to the following things (set out in subsection (3)) will be set out in tribunal rules and may reference any authority exercisable by a sheriff or the Court of Session:
	the attendance or examination of witnesses;
	the recovery, production or inspection of relevant materials (documents and other items);
	the commissioning of reports of any relevant type; and
	other procedural, evidential or similar measures.