# The Stamp Duty Land Tax (Administration) Regulations 2003, Regulation 19: Right of appeal


(1) An appeal may be brought against a refusal by the Inland Revenue to accept an application.
(2) The appeal lies to the General or Special Commissioners (“the Commissioners”).

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Source: https://www.legislation.gov.uk/uksi/2003/2837/regulation/19 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.