Each of the First-tier Tribunal and the Upper Tribunal may decide a case—
in England and Wales,
in Scotland, or
in Northern Ireland,
even though the case arises under the law of a territory other than the one in which the case is decided.
Section 26: First-tier Tribunal and Upper Tribunal: sitting places
Tribunals, Courts and Enforcement Act 2007 · 2007 c. 15View on legislation.gov.uk
Part 1: Tribunals and Inquiries — Chapter 2: First-tier Tribunal and Upper Tribunal
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