47B [Special jurisdiction relating to Business Expansion Scheme.U.K.
If and so far as the question in dispute on any appeal against the refusal of relief under [Chapter III of Part VII of the principal Act F1] (relief for investment in corporate trades), or against an assessment withdrawing any such relief, is a question of the value of an interest in land (within the meaning of [Section 294(5) of that Act F1], it shall be determined—
(a)if the land is in England and Wales, on a reference to the Lands Tribunal;
(b)if the land is in Scotland, on a reference to the Lands Tribunal for Scotland; and
(c)if the land is in Northern Ireland, on a reference to the Lands Tribunal for Northern Ireland F2.]