# The Stamp Duty Land Tax (Appeals) Regulations 2004, Regulation 18: Determinations of General Commissioners


No determination of any General Commissioners in any proceedings under the enactments relating to stamp duty land tax shall be questioned, whether by case stated under section 56 of the Taxes Management Act 1970 as applied as modified by these regulations or otherwise, on the ground that these regulations did not authorise those General Commissioners to make the determination, except by a party by whom or on whose behalf an objection to the jurisdiction was made to those General Commissioners before or in the course of proceedings leading to the determination.

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Source: https://www.legislation.gov.uk/uksi/2004/1363/regulation/18 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.