# The Stamp Duty Land Tax (Appeals) Regulations 2004, Regulation 7: Assigning Proceedings to General Commissioners


(1) In this regulation and regulations 8 to 13 and 15—
“proceedings” means as appropriate—
(a) any appeal; and
(b) proceedings under—
(i) section 82(4);
(ii) paragraphs 5 and 24 of Schedule 10; and
(iii) regulations 19 and 22 of the Stamp Duty Land Tax (Administration) Regulations 2003;
“division” means the division of General Commissioners before whom the proceedings will be heard.
(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.

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Source: https://www.legislation.gov.uk/uksi/2004/1363/regulation/7 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-appeals-regulations-2004/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.