# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.