Paragraph 41 F1
United Kingdom
The determination of the tribunal in relation to any proceedings under the enactments relating to stamp duty land tax shall be final and conclusive except as otherwise provided in—
sections 9 to 14 of the Tribunals, Courts and Enforcement Act 2007,
the Taxes Management Act 1970 applied as modified, or
the enactments relating to stamp duty land tax.
Annotations
Textual amendments
- F1
Sch. 10 paras. 41-46 and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 393
Notes on Schedule 10
Modifications
- C1
Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)
Notes on Part 7
Textual amendments
- F1
Sch. 10 Pt. 7 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 385