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.