PART 6

Tax returns, enquiries and assessments
CHAPTER 4

Revenue Scotland enquiries

Referral during enquiry

“Appropriate tribunal”
92
1
Where the question to be referred under section 88 is of the market value of any land, the appropriate tribunal is the Lands Tribunal for Scotland.
2
In any other case a referral under section 88 is to be made to—
a
the First-tier Tribunal,
b
where determined by or under tribunal rules, the Upper Tribunal, or
c
any other court or tribunal specified by the Scottish Ministers by order.
3
References to the “appropriate tribunal” in sections 88 and 90 are to be read accordingly.