http://www.legislation.gov.uk/uksi/2004/1363/signature/made

The Stamp Duty Land Tax (Appeals) Regulations 2004

Stamp duties

Business practice and regulation

Tax

King's Printer of Acts of Parliament

2016-09-29

TAXES

Part 4 of the Finance Act 2003 (c. 14) (“the Act”) introduces stamp duty land tax, a transaction tax on land transfers. These Regulations make provision for appeals and other proceedings, which will be determined by the Commissioners in relation to that tax.