The Stamp Duty Land Tax (Appeals) Regulations 2004

Determinations of General Commissioners

18.  No determination of any General Commissioners in any proceedings under the enactments relating to stamp duty land tax shall be questioned, whether by case stated under section 56 of the Taxes Management Act 1970(1) as applied as modified by these regulations or otherwise, on the ground that these regulations did not authorise those General Commissioners to make the determination, except by a party by whom or on whose behalf an objection to the jurisdiction was made to those General Commissioners before or in the course of proceedings leading to the determination.

(1)

Section 56 was amended by regulation 2 of and paragraphs 10(a), (b), (c) and (d) of Schedule 1 to and Part I of Schedule 2 to the General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813) and section 127 of the Finance Act 1984 (c. 43) and section 156 of the Finance Act 1989 (c. 26) and sections 44(7) and 45(3) of the Finance (No.2) Act 1975 (c. 45) and section 41 of and paragraph 15 of Schedule 8 to the Development Land Tax Act 1976 (c. 40) and section 98(6) of and Part X of Schedule 27 to the Finance Act 1985 (c. 54).