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.