# The General and Special Commissioners (Amendment of Enactments) Regulations 1994, Paragraph 29: Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711)


For regulation 10 there shall be substituted—
“Appeals from the Special Commissioners
10 (1) Any party to an appeal, if dissatisfied in point of law with the determination of that appeal by the Special Commissioners, may appeal against that determination to the High Court.
(2) The High Court shall hear and determine any question of law arising on an appeal under paragraph (1) above and may reverse, affirm or vary the determination of the Special Commissioners, or remit the matter to the Special Commissioners with the court’s opinion on it, or make such other order in relation to the matter as the court thinks fit.
(3) This regulation shall have effect—
(a) in its application to Scotland, with the substitution of references to the Court of Session for references to the High Court; and
(b) in its application to Northern Ireland, with the substitution of references to the Court of Appeal in Northern Ireland for references to the High Court.”.

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Source: https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/29 (the official version)
Page: https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.