{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-24",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-24.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/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994",
  "text": "(1) In this regulation any reference to a regulation by number alone is a reference to the regulation so numbered in the Special Commissioners (Jurisdiction and Procedure) Regulations 1994.\n(2) In regulation 2—\n(a) after “the enactments relating to stamp duty” insert—\n““the enactments relating to stamp duty land tax” means Part 4 of the Finance Act 2003 and any regulations made under that Part;”;\n(b) in the definition of “inspector” after “taxes” insert “and in relation to stamp duty land tax means any officer of the Board”;\n(c) in the definition of “proceedings”—\n(i) in paragraph (g) after “Act” insert “or regulation 19 of the Stamp Duty Land Tax (Appeals) Regulations 2004”;\n(ii) after paragraph (l) insert—\n“(m) any appeal to the Special Commissioners under the enactments relating to stamp duty land tax;\n(n) any proceedings before the Special Commissioners which under any enactments relating to stamp duty land tax are to be heard and determined in the same way as such an appeal or any other proceedings to the Special Commissioners under the enactments relating to stamp duty land tax;”.\n(3) For regulation 5(9) substitute—\n“(9) No person who has been appointed as an auditor for the purposes of any enactment or who is a tax adviser within the meaning of section 20B(10) of the Management Act or paragraph 26 of Schedule 13 to the Finance Act 2003 shall be compelled in obedience to a witness summons to produce any document if, having regard to section 20B(9) to (13) of that Act, or paragraphs 26 and 27 of Schedule 13 to the Finance Act 2003, he would not be obliged to deliver or make available that document in response to a notice under section 20(3) or (8A) of that Act or paragraphs 6 to 13 of Schedule 13 to the Finance Act 2003”.\n(4) In regulation 5(10) after “Act” insert “or paragraph 27(3) of Schedule 13 to the Finance Act 2003”.\n(5) In regulation 8(2)(a) after “tax” insert “or stamp duty land tax”.\n(6) In regulation 18(10) after “provisions” insert “as appropriate” and in sub-paragraph (a) after “Act”, insert “or” and after sub-paragraph (a) insert—\n“(aa) Part 4 of the Finance Act 2003 and any regulations made under Part 4,”.\n(7) In regulation 23(1) after “1984” insert “or regulation 6 of the Stamp Duty Land Tax (Appeals) Regulations 2004,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1994/1811, amended by S.I. 1999/3292, S.I. 2000/288, S.I. 2002/2976 and S.I. 2003/968."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1363/regulation/24",
    "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."
}