SCHEDULES

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

Supplementary provisions

11

F11

Any power to make regulations under this Schedule is exercisable—

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.