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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 21
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Determinations of Commissioners
21. Save as otherwise provided in—
(a)the Taxes Management Act 1970 as applied as modified through these regulations, or otherwise; or
(b)the enactments relating to stamp duty land tax;
the determination of the Commissioners in relation to any proceedings under the enactments relating to stamp duty land tax shall be final and conclusive.
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