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The Stamp Duty Land Tax (Appeals) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 1363
- PART 2
- Regulation 12
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Assignment to General Commissioners by agreement
12. Notwithstanding the provisions of regulations 7 to 11—
(a)where the parties to any proceedings which are to be heard by any General Commissioners have agreed, whether before or after the institution of those proceedings, that the proceedings shall be brought before the General Commissioners for a division specified in the agreement; and
(b)in the case of an agreement made before the time of the institution of the proceedings, neither party has determined that agreement by a notice in writing served on the other party before that time,
the proceedings shall be brought before the General Commissioners for the division so specified.
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