Where, in any proceedings before a court, there falls for determination a question which the First-tier Tribunal or the Upper Tribunal would have jurisdiction to determine1 under a specified enactment2 on an appeal or application to the tribunal, the court:
(1) may by order transfer to the First-tier Tribunal so much of the proceedings as relate to the determination of that question3; and
(2) may then dispose of all or any remaining proceedings pending the determination of that question by the First-tier Tribunal (or, where determined by or under Tribunal Procedure Rules4, the Upper Tribunal5), as it thinks fit6.
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