The Stamp Duty Land Tax (Appeals) Regulations 2004

Explanatory Note

(This note is not part of the Regulations)

Part 4 of the Finance Act 2003 (c. 14) (“the Act”) introduces stamp duty land tax, a transaction tax on land transfers. These Regulations make provision for appeals and other proceedings, which will be determined by the Commissioners in relation to that tax.

Part 1 of these Regulations (regulations 1 and 2) contains general provisions.

Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.

Part 2 of these Regulations (regulations 3 to 22) contains regulations, which provide for the jurisdiction of the Commissioners in relation to appeals and various other matters relating to appeals and other proceedings before the Commissioners.

Regulation 3 provides, subject to certain exceptions, that the General Commissioners shall hear all appeals.

Regulation 4 specifies which appeals the Special Commissioners shall hear.

Regulation 5 provides an appellants right of election to have any appeals that would otherwise be to the General Commissioners heard by the Special Commissioners and for the giving of notice in relation to such elections and also provides for the circumstances in which that election may be exercised.

Regulation 6 provides, in relation to certain appeals, for disputed questions of market value to be referred to the Lands Tribunal.

Regulations 7 to 13 make provision as to which division of General Commissioners will determine appeals and other proceedings in relation to that tax and in particular makes special provision for, amongst others, linked transactions, further returns under section 81 and assignment by agreement.

Regulation 14 provides for the giving of notice in relation to elections as to assignment of appeals and other proceedings to the General Commissioners.

Regulation 15 provides, in certain circumstances, for directions to be given by the Board to override any purchaser’s election made in relation to assignment of any appeal or other proceeding to be heard by the General Commissioners to any particular General Commissioners division or where the purchaser or one of them fails to exercise their right to elect under regulations 9, 10 or 11(2).

Regulation 16 makes provision in relation to transfer of appeals to the Special Commissioners where there is a right of election to have an appeal heard by the Special Commissioners instead of the General Commissioners.

Regulation 17 provides for the General Commissioners, with the agreement of the Special Commissioners to transfer complex or lengthy appeals to them.

Regulation 18 makes provision for the circumstances in which General Commissioners determinations in relation to any proceedings under the enactments relating to stamp duty land tax may be questioned.

Regulation 19 makes provision for determinations by the Special Commissioners of questions of share values or securities values arising in any appeals.

Regulation 20 makes provision as to quorum in relation to any determination of the General Commissioners.

Regulation 21 makes provision in relation to the finality of the Commissioners determinations in relation to appeals.

Regulation 22 provides in particular for the consequences of any determination by the General or Special Commissioners in respect of assessments and self assessments in relation to appeals under paragraph 33(4) or 35(1) of Schedule 10 to the Act.

Part 3 of these Regulations (regulations 23 and 24) makes provision for amendments to the General Commissioners (Jurisdiction and Procedure) Regulations 1994 and the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 that are necessary for the purposes of this tax. Regulation 23 also amends regulation 10 of General Commissioners (Jurisdiction and Procedure) Regulations 1994 (Power of Tribunal to obtain information) so that the powers of the General Commissioners to obtain information conferred by that regulation may be exercised against the Inland Revenue.

Part 4 of these Regulations (regulations 25 and 26) makes provision for application of provisions of the Taxes Management Act 1970 in relation to appeals from the General and Special Commissioners with modifications and application of provisions of that Act with modifications in relation to appeals from the Special Commissioners in relation to referrals to them under Schedules 10 and 11 of the Act respectively.