# The Stamp Duty Land Tax (Appeals) Regulations 2004, Regulation 26: Application of provisions of the Taxes Management Act 1970 with modifications in relation to referrals to the Special Commissioners under Schedules 10 and 11


(1) In this regulation—
“the Management Act” means the Taxes Management Act 1970;
“a referral to the Special Commissioners” means a referral to the Special Commissioners under—
(a) paragraph 19 of Schedule 10; or
(b) paragraph 12 of Schedule 11.
(2) Section 56A of the Management Act (Appeals from the Special Commissioners) applies in relation to a referral to the Special Commissioners with the following modifications.
(3) For subsection (1) substitute—
“(1) If, in the case of a referral to the Special Commissioners under paragraph 19 of Schedule 10 or paragraph 12 of Schedule 11 to the Finance Act 2003, any party to the referral is dissatisfied in point of law with—
(a) the decision of the Special Commissioners determining the question referred; or
(b) a decision under regulation 19 of the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 varying that decision or substituting for it a new decision,
he may appeal against that decision to the High Court.”.
(4) In subsection (2)—
(a) for “A party to any appeal in England and Wales” substitute “In the case of any referral in England and Wales, any person”;
(b) in sub-paragraph (a) for “appeal” substitute “referral”.
(5) In subsection (3) for “in principle or a decision finally determining an appeal” substitute “determining a question referred”.
(6) Omit subsections (8) and (9).
(7) After subsection (11) add—
“(12) In this section, in the case of a referral under paragraph 19 of Schedule 10 or paragraph 12 of Schedule 11 to the Finance Act 2003, “party to a referral” means the purchaser or the Inland Revenue who gave notice of referral under either of those paragraphs respectively to the Special Commissioners.”.
(8) Section 58 of the Management Act (proceedings in tax cases in Northern Ireland) as modified by regulation 25 of these regulations as appropriate applies in relation to a referral to the Special Commissioners with the following modifications.
(9) Subsection (2) shall be omitted.
(10) In subsection (2B)—
(a) for “The Taxes Acts” substitute “In their application to Northern Ireland, the Taxes Acts”;
(b) for “appeal to the Special Commissioners constituting proceedings in Northern Ireland” substitute “referral to the Special Commissioners under paragraph 19 of Schedule 10 or paragraph 12 of Schedule 11 to the Finance Act 2003”.
(11) In subsection (2C) omit “on a case stated under regulation 22 of the General Commissioners Regulations or”.
(12) Omit subsection (3).

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Source: https://www.legislation.gov.uk/uksi/2004/1363/regulation/26 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.