In relation to the matters mentioned in subsection (2), the Upper Tribunal—
has, in England and Wales or in Northern Ireland, the same powers, rights, privileges and authority as the High Court, and
has, in Scotland, the same powers, rights, privileges and authority as the Court of Session.
The matters are—
the attendance and examination of witnesses,
the production and inspection of documents, and
all other matters incidental to the Upper Tribunal's functions.
Subsection (1) shall not be taken—
to limit any power to make Tribunal Procedure Rules;
to be limited by anything in Tribunal Procedure Rules other than an express limitation.
A power, right, privilege or authority conferred in a territory by subsection (1) is available for purposes of proceedings in the Upper Tribunal that take place outside that territory (as well as for purposes of proceedings in the tribunal that take place within that territory).