{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-15.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/33/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(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—\n(a) the Upper Tribunal, if the land is in England and Wales;\n(b) the Lands Tribunal for Scotland, if the land is in Scotland;\n(c) the Lands Tribunal for Northern Ireland, if the land is in Northern Ireland.\n(2) In any other case a referral under paragraph 11 is to be made to—\n(a) the First-tier Tribunal, or\n(b) where determined by or under Tribunal Procedure Rules, the Upper Tribunal.\n(3) References to “the tribunal” in paragraphs 11 and 13 are to be read accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/15",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}