{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-7",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Assigning Proceedings to General Commissioners",
  "text": "(1) In this regulation and regulations 8 to 13 and 15—\n“proceedings” means as appropriate—\n(a) any appeal; and\n(b) proceedings under—\n(i) section 82(4);\n(ii) paragraphs 5 and 24 of Schedule 10; and\n(iii) regulations 19 and 22 of the Stamp Duty Land Tax (Administration) Regulations 2003;\n“division” means the division of General Commissioners before whom the proceedings will be heard.\n(2) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2003/ 2837."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1363/regulation/7",
    "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."
}