Paragraph 14

in paragraph (5)(a) omit “(see Article 97(1))”; and

at the end add—

“(7)

In this Article “the Tribunal”, in relation to any reference under paragraph (3), means—

(a)

the First-tier Tribunal, in any case where it is determined by or under Tribunal Procedure Rules that the First-tier Tribunal is to hear the reference;

(b)

the Upper Tribunal, in any other case.”.