Paragraph 54
(1)
In this Part of this Schedule “the tribunal” means—
(a)
the First-tier Tribunal, or
(b)
where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
(2)
Sub-paragraph (1) does not apply so far as sub-paragraph (3) requires otherwise.
(3)
Where the question in any dispute on any appeal under paragraph 35(1) is of the market value of any single-dwelling interest, that question is to be determined on a reference by—
(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.