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15.—(1) The Board may give a direction in relation to any proceedings which are to be heard by any General Commissioners that, notwithstanding the provisions of regulations 8, 9, 10 or 11(2), those proceedings shall be heard by the division specified in the direction where—
(a)there is more than one purchaser; and
(b)the purchasers elect different divisions; or
(c)where the purchaser or one of them fails to exercise their right to elect under regulations 9,10 or 11(2);
provided that the division specified in that direction covers either—
(i)the place where the subject matter of the land transaction is situated; or
(ii)one of the places referred to in regulation 8.
(2) A direction given under paragraph (1) shall not have effect in relation to such proceedings unless the Inland Revenue has served on all the purchasers a notice in writing stating the effect of the direction.
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