{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-32",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-32.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/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Disputes as to fees, costs and charges",
  "text": "(1) In any case of dispute as to the fees chargeable, or costs and charges recoverable, under Schedule 3, the amount of those fees, costs and charges shall be assessed in accordance with this regulation.\n(2) The relevant authority shall carry out any such assessment and may give such directions as to the costs of the assessment as he thinks fit.\n(3) In paragraph (2), “the relevant authority” means—\n(a) in England and Wales, the district judge of the county court for the district in which the distress is, or is intended to be, levied;\n(b) in Northern Ireland, the Master (Taxing Office).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2014/600",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014"
    },
    {
      "type": "revoked",
      "affecting": "uksi/2014/600",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2837/regulation/32",
    "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."
}