http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/10

SCHEDULES

C1SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals

Annotations:

Modifications etc. (not altering text)

Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)

Part 7F2Reviews and appeals

Annotations:

Amendments (Textual)

Sch. 10 Pt. 7 heading 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. 1 para. 385

F1Questions to be determined by the relevant F3tribunal

Annotations:

Amendments (Textual)

Sch. 10 paras. 41-46 and cross-headings 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. 1 para. 393

Word in Sch. 10 para. 45 cross-heading substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(a) (with Sch. 5)

45

1

Where the question in any dispute on any appeal under F7paragraph 35(1) is a question of the market value of the subject matter of the land transaction that question shall be determined on a reference by the relevant F6tribunal.

2

In this F4paragraph “the relevant tribunal” means—

a

where the land is in England F9... , the F5Upper Tribunal;

F8b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

where the land is in Northern Ireland, the Lands Tribunal for Northern Ireland.