Paragraph 15
(1)
Where the question to be referred under paragraph 11 is of the market value of any single-dwelling interest, the referral is to be made to—
(a)
the Upper Tribunal, if the land is in England and Wales;
(b)
the Lands Tribunal for Scotland, if the land is in Scotland;
(c)
the Lands Tribunal for Northern Ireland, if the land is in Northern Ireland.
(2)
In any other case a referral under paragraph 11 is to be made to—
(a)
the First-tier Tribunal, or
(b)
where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
(3)
References to “the tribunal” in paragraphs 11 and 13 are to be read accordingly.