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SCHEDULES

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

Supplementary provisionsU.K.

11[F1(1)Any power to make regulations under this Schedule is exercisable—U.K.

(a)only with the consent of the Scottish Ministers;

(b)subject to any other provision of this Schedule.]

(2)Regulations under this Schedule shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(3)Regulations under this Schedule may—

(a)apply any other enactment, with or without modifications;

(b)make different provision for different cases or different circumstances;

(c)contain such supplementary, incidental, consequential and transitional provision as the Lord Chancellor thinks appropriate.

(4)In this Schedule—

(a)relevant matter”, in relation to the General or Special Commissioners, means a matter in respect of which they have jurisdiction;

(b)references to the provisions of this Part include any instrument made under such a provision;

(c)references to the General or Special Commissioners having jurisdiction are to the Commissioners having jurisdiction by virtue of the provisions of this Part;

(d)references to the General or Special Commissioners having jurisdiction in respect of a matter include cases where a question, dispute, appeal or other matter that arises in relation to the provisions of this Part is to be determined by the Commissioners.