# The Stamp Duty Land Tax (Appeals) Regulations 2004, Regulation 10: Assignment to General Commissioners: purchaser’s election where one transaction and more than one division


Where one or more divisions covers the place where the subject matter of a land transaction is situated, then a purchaser may elect to have any proceedings which are to be heard by any General Commissioners brought before—
(a) any one of those divisions; or
(b) the division which covers one of the places specified in regulation 8(2).

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Source: https://www.legislation.gov.uk/uksi/2004/1363/regulation/10 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.