The Stamp Duty Reserve Tax Regulations 1986

Appeals against determinationU.K.

8.—(1) A person on whom a notice under regulation 6 has been served may, within 30 days of the date of the notice, appeal against any determination specified in it by notice given to the Board and specifying the grounds of appeal.

(2) Subject to the following provisions of this regulation the appeal shall be to the Special Commissioners.

(3) Where—

(a)it is so agreed between the appellant and the Board, or

(b)the High Court, on an application made by the appellant, is satisfied that the matters to be decided on the appeal are likely to be substantially confined to questions of law and gives leave for that purpose,

the appeal may be to the High Court.

(4) Neither the Special Commissioners nor the High Court shall determine any question as to the value of land in the United Kingdom on any appeal under this regulation, but on any such question the appeal shall be to the Lands Tribunal or, as the case may be, the Lands Tribunal for Scotland or for Northern Ireland.

(5) In the application of this regulation to Scotland, for references to the High Court there shall be substituted references to the Court of Session.

Commencement Information

I1Reg. 8 in force at 27.10.1986, see reg. 1