The Stamp Duty Land Tax (Appeals) Regulations 2004

Assignment to General Commissioners: purchaser’s election in linked transactions

9.  Where—

(a)there are two or more linked transactions with the same effective date; and

(b)a single land transaction return; and

(c)there is more than one division which covers the places where the subject matters of the land transaction are situated,

then, a purchaser may elect to have any proceedings which are to be heard by any General Commissioners brought before the division which covers any one of—

(i)the addresses of the subject matters of the land transaction; or

(ii)the places referred to in regulation 8(2).