{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-13",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-13.json",
  "legislation": "uksi/2004/1363",
  "legislation_title": "The Stamp Duty Land Tax (Appeals) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Assigning proceedings commenced by the Inland Revenue to General Commissioners",
  "text": "Where any proceedings which are to be heard by any General Commissioners are commenced by the Inland Revenue, the Inland Revenue shall elect to have those proceedings heard by the division which covers—\n(a) either the place referred to in regulation 7(2); or\n(b) one of the places referred to in regulation 8.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1363/regulation/13",
    "retrieved_at": "2026-10-29T05:24:54.794840+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."
}