76. In section 99 (compulsory review)—
(a)in subsection (7) omit “(see section 102)”;
(b)in subsection (8)(a) omit “(see section 103(1))”; and
(c)at the end insert—
“(13) In this section “the Tribunal”, in relation to any reference under subsection (7), 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.”.