The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009

Stamp Duty Reserve Tax Regulations 1986

25.  In regulation 8 of the Stamp Duty Reserve Tax Regulations 1986(1) (appeals against determination)—

(a) in paragraphs (4) and (4A) omit “Lands”;

(b) in paragraph (4B)—

(i) for “appropriate Lands” substitute “appropriate”; and

(ii) in sub-paragraph (a) for “Lands Tribunal” substitute “Upper Tribunal”.

(1)

S.I. 1986/1711. Regulation 8 was amended by regulation 3 of the Stamp Duty Reserve Tax (Amendment) Regulations 1993 (S.I. 1993/3110) and paragraph 14 of Schedule 2 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56).