{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-40n5",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-40n5.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/10/paragraph/40n5",
  "kind": "paragraph",
  "number": "45",
  "heading": null,
  "text": "(1) Where the question in any dispute on any appeal under paragraph 35(1) is a question of the market value of the subject matter of the land transaction that question shall be determined on a reference by the relevant tribunal.\n(2) In this paragraph “the relevant tribunal” means—\n(a) where the land is in England ... , the Upper Tribunal;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) where the land is in Northern Ireland, the Lands Tribunal for Northern Ireland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 10 paras. 41-46 and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 393"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 10 para. 45(1) substituted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 4(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 10 para. 45(1) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(a) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 10 para. 45(2) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(b)(i) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 10 para. 45(2)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 12; S.I. 2018/214, art. 2(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 10 para. 45(2)(a) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(b)(ii) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 10 para. 45(2)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 25(3) (with s. 29(5)(6)); S.I. 2015/637, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/40n5",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}