# The Stamp Duty Land Tax (Appeals) Regulations 2004, Regulation 19: Shares or securities valuations to be determined by Special Commissioners


Insofar as the question in dispute in any appeal—
(a) is a question of the value of shares or securities in a company resident in the UK, other than shares or securities quoted in the Stock Exchange Daily Official List; and
(b) those shares or securities are given as chargeable consideration for a land transaction; then that question shall be determined by the Special Commissioners.

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Source: https://www.legislation.gov.uk/uksi/2004/1363/regulation/19 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.