# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/54 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.