{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-22",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-22.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/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Assessments and self-assessments",
  "text": "(1) In this regulation any reference to an appeal means an appeal under paragraphs 33(4), or 35(1) of Schedule 10.\n(2) If on an appeal it appears to the majority of the Commissioners present at the hearing, by examination of the appellant on oath or affirmation, or by other evidence—\n(a) that the appellant is overcharged by a self-assessment; or\n(b) that the appellant is overcharged by an assessment other than a self-assessment,\nthe assessment shall be reduced accordingly, but otherwise the assessment shall stand good.\n(3) If, on an appeal it appears to the Commissioners—\n(a) that the appellant is undercharged to stamp duty land tax by a self-assessment; or\n(b) that the appellant is undercharged by an assessment other than a self-assessment,\nthe assessment shall be increased accordingly.\n(4) Where, on an appeal against an assessment other than a self-assessment which—\n(a) assesses an amount which is chargeable to stamp duty land tax, and\n(b) charges stamp duty land tax on the amount assessed,\nit appears to the Commissioners as mentioned in paragraphs (2) or (3) above, they may, unless the circumstances of the case otherwise require, reduce or, as the case may be, increase only the amount assessed; and where an appeal is so determined the stamp duty land tax charged by the assessment shall be taken to have been reduced or increased accordingly.",
  "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/22",
    "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."
}