Regulation 7 Assigning Proceedings to General Commissioners

In this regulation and regulations 8 to 13 and 15—

• “proceedings” means as appropriate—

  1. (a)

     any appeal; and

  2. (b)

     proceedings under—

     1. (i)

        section 82(4);

     2. (ii)

        paragraphs 5 and 24 of Schedule 10; and

     3. (iii)

        regulations 19 and 22 of the Stamp Duty Land Tax (Administration) Regulations 2003^f1;

• “division” means the division of General Commissioners before whom the proceedings will be heard.

Any proceedings, which are to be heard by any General Commissioners, shall, subject to regulations 8 to 13, be brought before the division which covers the place where the subject matter of the land transaction is situated.