SCHEDULES
SCHEDULE 17Stamp duty land tax: General and Special Commissioners, appeals and other proceedings
Procedure
6
1
The Lord Chancellor may make regulations about the practice and procedure to be followed in connection with matters in respect of which the Special or General Commissioners have jurisdiction.
2
The regulations may, in particular, include provision—
a
enabling the Commissioners to join as a party to the proceedings a person who would not otherwise be a party;
b
for requiring a party to the proceedings to provide information and make documents available for inspection by—
i
the Commissioners,
ii
any party to the proceedings, or
iii
an officer of the Board;
c
for requiring persons to attend the hearing to give evidence and produce documents;
d
as to evidence generally in relation to proceedings;
e
enabling the Commissioners to review their decisions;
f
for the imposition of penalties not exceeding an amount specified in the regulations;
g
for the determination and recovery of penalties imposed by virtue of paragraph (f) and for appeals against such penalties.