SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 3Enquiry into return
Tribunal to which referrals are made
15
1
Where the question to be referred under paragraph 11 is of the market value of any single-dwelling interest, the referral is to be made to—
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.
2
In any other case a referral under paragraph 11 is to be made to—
a
the First-tier Tribunal, or
b
where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
3
References to “the tribunal” in paragraphs 11 and 13 are to be read accordingly.