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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 14
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Assignment to General Commissioners: Notice of election
14.—(1) An election by a purchaser under the provisions of regulations 8, 9, 10 or 11(2) shall be made by notice in writing to the Inland Revenue, and the time limit for the making of such an election is—
(a)the time when the purchaser gives notice of appeal, or as appropriate, otherwise commences the proceedings; or
(b)such later date as the Board allows.
(2) Such an election shall be irrevocable.
(3) An election by the Inland Revenue under regulation 13 shall be made by notice in writing and served on the purchaser.
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