Revenue Scotland and Tax Powers Act 2014 section 92

"Appropriate tribunal"

Section 92 identifies which tribunal or court handles questions referred during an enquiry, depending on the nature of the question being asked.

• Questions about the market value of land are referred to the Lands Tribunal for Scotland.
• All other questions are generally referred to the First-tier Tribunal.
• Certain cases may be directed to the Upper Tribunal where tribunal rules so determine.
• Scottish Ministers may by order specify other courts or tribunals to handle referrals.