# The Stamp Duty Land Tax (Appeals) Regulations 2004, Regulation 6: Questions to be determined by the relevant Lands Tribunal


(1) Where the question in dispute on any appeal under paragraphs 34(6) or 35(1) of Schedule 10 is a question of the market value of the subject matter of the land transaction that question shall be determined on a reference by the relevant Lands Tribunal.
(2) In this regulation “the relevant Lands Tribunal” means—
(a) where the land is in England and Wales, the Lands Tribunal;
(b) where the land is in Scotland, the Lands Tribunal for Scotland;
(c) where the land is in Northern Ireland, the Lands Tribunal for Northern Ireland.

---
Source: https://www.legislation.gov.uk/uksi/2004/1363/regulation/6 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.