s 6
Any appeal to the appropriate tribunal brought by a person who, at the time when the notice of appeal was given, resided in Scotland or in Northern Ireland shall be heard by such one of the Tribunals appointed for Scotland or, as the case may be, for Northern Ireland as may be prescribed by or under rules made for those Tribunals under this Schedule, and , subject to any provision made by virtue of paragraph 6A of this Schedule, all other appeals shall be heard by the First-tier Tribunal : Provided that where an appeal has been determined by the appropriate tribunal , that determination shall not be open to challenge on the ground that the appeal should, by virtue of this paragraph, have been heard by another such tribunal .