{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-8",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-8.json",
  "legislation": "uksi/1986/1711",
  "legislation_title": "The Stamp Duty Reserve Tax Regulations 1986",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Appeals against determination",
  "text": "(1) A person on whom a notice under regulation 6 has been served may, within 30 days of the date of the notice, appeal against any determination specified in it by notice given to the Board and specifying the grounds of appeal.\n(2) Sections 49D, 49G and 49H of the Taxes Management Act 1970 provide for notification of the appeal to the tribunal.\n(3) Where—\n(a) it is so agreed between the appellant and the Board, or\n(b) the High Court, on an application made by the appellant, is satisfied that the matters to be decided on the appeal are likely to be substantially confined to questions of law and gives leave for that purpose,\nthe appeal may be notified to the High Court.\n(4) An appeal on any question as to the value of land in the United Kingdom may be notified to the appropriate ... tribunal.\n(4ZA) The appeal may be notified under subsections (3) or (4) only if it could be notified to the tribunal under section 49D, 49G or 49H of the Taxes Management Act 1970.\n(4A) If and so far as the question in dispute on any appeal under this section which has been notified to the tribunal 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.\n(4B) In this regulation “the appropriate tribunal” means—\n(a) where the land is in England or Wales, the Upper Tribunal;\n(b) where the land is in Scotland, the Lands Tribunal for Scotland;\n(c) where the land is in Northern Ireland, the Lands Tribunal for Northern Ireland.\n(4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4D) On an appeal that is notified to the tribunal, the tribunal shall confirm the determination appealed against unless ... satisfied that the determination ought to be varied or quashed.\n(5) In the application of this regulation to Scotland, for references to the High Court there shall be substituted references to the Court of Session.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 8(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 8(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 8(4)-(4B) substituted for reg. 8(4) (1.1.1994) by The Stamp Duty Reserve Tax (Amendment) Regulations 1993 (S.I. 1993/3110), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 8(4) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(4)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 8(4)(4A) omitted (1.6.2009) by virtue of The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 2 para. 25(a) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 8(4ZA) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(5)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 8(4A) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(6)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in reg. 8(4B) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 2 para. 25(b)(i) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 8(4B)(a) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 2 para. 25(b)(ii) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Reg. 8(4C) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(8)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Reg. 8(4A)(4B) inserted (1.9.1994) by virtue of The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), reg. 1(1), Sch. 1 para. 28 (with reg. 1(1)(a)(b)) (note that these paragraphs were subsequently renumbered)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Reg. 8(4A)(4B) renumbered as reg. 8(4C)(4D) (20.10.1997 with respect to any relevant transaction entered into on or after that date) by The Stamp Duty Reserve Tax (Amendment) Regulations 1997 (S.I. 1997/2430), regs. 1, 8"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in reg. 8(4D) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(9)(a)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in reg. 8(4D) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(9)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 27.10.1986, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1711/regulation/8",
    "retrieved_at": "2026-10-29T16:40:29.504184+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."
}