{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004",
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  "id": "uksi/2004/1363",
  "title": "The Stamp Duty Land Tax (Appeals) Regulations 2004",
  "short_title": "Stamp Duty Land Tax (Appeals) 2004",
  "long_title": "Part 4 of the Finance Act 2003 (c. 14) (“the Act”) introduces stamp duty land tax, a transaction tax on land transfers. These Regulations make provision for appeals and other proceedings, which will be determined by the Commissioners in relation to that tax.",
  "citation": "S.I. 2004/1363",
  "type": "uksi",
  "year": "2004",
  "number": "1363",
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  "date": "2004-05-10",
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      "heading": "Assignment to General Commissioners: purchaser’s election for place of business or residence",
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      "heading": "Transfer of appeals where there is a right of election",
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