# The Stamp Duty Land Tax (Appeals) Regulations 2004, Regulation 16: Transfer of appeals where there is a right of election


In any appeal to which regulation 5 applies, the Commissioners before whom the proceedings are to be brought or have been brought may, if they think fit, on an application made by the parties to the appeal, arrange with the other Commissioners concerned for the transfer of that appeal to those other Commissioners, and the appeal may be so transferred notwithstanding that the election has been exercised, or that the time for exercising the election has expired without it being exercised.

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Source: https://www.legislation.gov.uk/uksi/2004/1363/regulation/16 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.