SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 7Reviews and appeals
References to “the tribunal”
54
1
In this Part of this Schedule “the tribunal” means—
a
the First-tier Tribunal, or
b
where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
2
Sub-paragraph (1) does not apply so far as sub-paragraph (3) requires otherwise.
3
Where the question in any dispute on any appeal under paragraph 35(1) is of the market value of any single-dwelling interest, that question is to be determined on a reference by—
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.