14 In Article 91 (standard procedure)—N.I.
(a)in paragraph (5)(a) omit “(see Article 97(1))”; and
(b)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.”.