{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-54",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-54.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/33/paragraph/54",
  "kind": "paragraph",
  "number": "54",
  "heading": null,
  "text": "(1) In this Part of this Schedule “the tribunal” means—\n(a) the First-tier Tribunal, or\n(b) where determined by or under Tribunal Procedure Rules, the Upper Tribunal.\n(2) Sub-paragraph (1) does not apply so far as sub-paragraph (3) requires otherwise.\n(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—\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.",
  "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/54",
    "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."
}