# The Stamp Duty Land Tax (Appeals) Regulations 2004, Regulation 17: Transfer of complex or lengthy appeals to Special Commissioners


Where in any case (including cases to which regulation 16 applies)—
(a) an appeal has been brought before the General Commissioners; and
(b) those Commissioners consider that, because of the complexity of the appeal or the length of time likely to be required for hearing it, the appeal should be brought before the Special Commissioners;
the General Commissioners may, with the agreement of the Special Commissioners, and having considered any representations made to them by the parties, arrange for the transfer of the appeal to the Special Commissioners.

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Source: https://www.legislation.gov.uk/uksi/2004/1363/regulation/17 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.