# The Stamp Duty Reserve Tax (Amendment) Regulations 1993, Regulation 3: Amendments to regulations 8, 12, 13 and 18 of the principal Regulations


In regulation 8 for paragraph (4) there shall be substituted—
“(4) An appeal on any question as to the value of land in the United Kingdom may be to the appropriate tribunal.
(4A) If and so far as the question in dispute on any appeal under this regulation to the Special Commissioners or the High Court is a question as to the value of land in the United Kingdom, the question shall be determined on a reference to the appropriate tribunal.
(4B) In this regulation “the appropriate tribunal” means—
(a) where the land is in England or 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.”.

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Source: https://www.legislation.gov.uk/uksi/1993/3110/regulation/3 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.