Section 202(1)

This section applies where— a person does something, or fails to do something, in relation to proceedings before the First-tier Tribunal— on an appeal under section 27, 79, 82E, 111 or 162, or for an order under section 166, and if those proceedings were proceedings before a court having power to commit for contempt, the act or omission would constitute contempt of court.

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Source: legislation.gov.uk · retrieved 2026-09-04