{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-19",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-19.json",
  "legislation": "uksi/2003/2837",
  "legislation_title": "The Stamp Duty Land Tax (Administration) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Right of appeal",
  "text": "(1) An appeal may be brought against a refusal by the Inland Revenue to accept an application.\n(2) The appeal lies to the General or Special Commissioners (“the Commissioners”).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2837/regulation/19",
    "retrieved_at": "2026-10-29T05:45:38.472122+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}