Finance Act 2003 (c. 14)

SCHEDULES

Valid from 10/07/2003

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

General or Special Commissioners: jurisdiction U.K.

3 (1) Where the General or Special Commissioners have jurisdiction in respect of a matter, the Lord Chancellor may make regulations for determining— U.K.

(a) whether the General or Special Commissioners, or both of them, are to have the jurisdiction, and

(b) if both of them are to have the jurisdiction, how it is to be divided between them.

(2) Where the General Commissioners have jurisdiction in respect of a matter, the General Commissioners for that division which is determined in accordance with regulations made by the Lord Chancellor under this paragraph are to have the jurisdiction.

(3) The Lord Chancellor may make regulations—

(a) providing that, in certain circumstances, the Special Commissioners are to have jurisdiction in respect of a matter instead of the General Commissioners or the General Commissioners are to have jurisdiction instead of the Special Commissioners;

(b) providing that, in certain circumstances, the General Commissioners for one division are have to jurisdiction in respect of a matter instead of the General Commissioners for another division.