Part I

Regulations applicable to Instruments generally

Adjudication Stamps

Appeal against Commissioners’ decision on adjudication.
13
1
A person who is dissatisfied with a decision of the Commissioners on an adjudication under section 12 may appeal against it.
2
The appeal must be brought within 30 days of notice of the decision on the adjudication being given under section 12(3).
3
An appeal may only be brought on payment of—
a
duty and any penalty in conformity with the Commissioners’ decision, and
b
any interest that in conformity with that decision would be payable on stamping the instrument on the day on which the appeal is brought.
4
An appeal which relates only to the penalty payable on late stamping may be brought to the
First-tier Tribunal
in accordance with section 13A below.
5
Any other appeal may be brought in accordance with section 13B below to the High Court of the part of the United Kingdom in which the case has arisen.
Ss. 13, 13A and 13B substituted (27.7.1999 with effect as mentioned in s. 109(4) of the amending Act) for s. 13 by 1999 c. 16, ss. 109(3)(4), 122, Sch. 12 para. 2
s. 13 applied (with modifications) (retrospective to 28.3.2000 and with effect as mentioned in s. 116(2) of the amending Act) by 2000 c. 17, s. 116(2)(3), Sch. 32 para. 7
Words in s. 13(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 2