SCHEDULES

SCHEDULE 17Stamp duty land tax: General and Special Commissioners, appeals and other proceedings

Prescribed matters to be determined by Commissioners or Lands Tribunal

2

(1)

The Lord Chancellor may make regulations providing that a question, dispute, appeal or other matter that is of a prescribed description and arises in relation to the provisions of this Part is to be determined—

(a)

by the General Commissioners,

(b)

by the Special Commissioners,

(c)

by the General or Special Commissioners, or

(d)

by the relevant Lands Tribunal.

(2)

In this paragraph—

“prescribed” means prescribed in regulations under this paragraph;

“relevant Lands Tribunal” means—

(a)

in relation to land in England and Wales, the Lands Tribunal;

(b)

in relation to land in Scotland, the Lands Tribunal for Scotland;

(c)

in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.