SCHEDULES
SCHEDULE 17Stamp duty land tax: General and Special Commissioners, appeals and other proceedings
General or Special Commissioners: jurisdiction
3
1
Where the General or Special Commissioners have jurisdiction in respect of a matter, the Lord Chancellor may make regulations for determining—
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.
F14
The Lord Chancellor may make regulations under this paragraph only after consulting all of the following—
a
the Lord Chief Justice of England and Wales;
b
the Lord President of the Court of Session;
c
the Lord Chief Justice of Northern Ireland.
5
The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this paragraph.
6
The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under this paragraph.
7
The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under this paragraph—
a
the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;
b
a Lord Justice of Appeal (as defined in section 88 of that Act).