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SCHEDULES

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

Prescribed matters to be determined by Commissioners or Lands TribunalU.K.

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—U.K.

(a)by the General Commissioners,

(b)by the Special Commissioners,

(c)by the General or Special Commissioners, or

(d)by the relevant Lands Tribunal.

[F1(1A)The Lord Chancellor may make regulations under this paragraph only after consulting all of the following—

(a)the Lord Chief Justice of England and Wales;

(b)the Lord President of the Court of Session;

(c)the Lord Chief Justice of Northern Ireland.

(1B)The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.

(1C)The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under this paragraph.

(1D)The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this paragraph—

(a)the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;

(b)a Lord Justice of Appeal (as defined in section 88 of that Act).]

(2)In this paragraph—