# Finance Act 2003, Paragraph 45

Extent: E+W+S+N.I.

(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.
(2) In this paragraph “the relevant tribunal” means—
(a) where the land is in England ... , the Upper Tribunal;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) where the land is in Northern Ireland, the Lands Tribunal for Northern Ireland.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/40n5 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-40n5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.