The legal and tax landscapes in the United Kingdom are segmented by regional jurisdictions, and this regional segmentation extends to the domain of property taxation, more specifically stamp duty. In the context of stamp duty reclaims, the case law established by PN Bewley v HMRC plays a significant role in England and Northern Ireland. However, this case law does not cross over to Scotland or Wales due to the distinct legal and tax frameworks that govern these regions.

1. Distinct Tax Authorities:
   • In Scotland and Wales, stamp duty taxes are managed by different bodies compared to England and Northern Ireland. This means that the regulatory frameworks and the tax laws underpinning stamp duty are distinct.
   • Specifically, in Scotland, the tax relevant to property transactions is known as Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland.
   • In Wales, the relevant tax is termed as Land Transaction Tax (LTT), overseen by the Welsh Revenue Authority.
2. Unique Tax Laws:
   • The tax laws governing LBTT and LTT have been crafted to cater to the unique socio-economic contexts of Scotland and Wales respectively. Hence, the rules, exemptions, and the process of claims pertaining to these taxes are framed differently compared to the Stamp Duty Land Tax (SDLT) applicable in England and Northern Ireland.
3. Jurisdictional Boundaries of Case Law:
   • The case law of PN Bewley v HMRC, which revolves around SDLT, is anchored in the legal and tax framework of England and Northern Ireland. Its jurisdiction doesn’t extend to Scotland or Wales.
   • The rulings and precedents set by this case law, particularly around the effective date of transaction and its implications on stamp duty reclaims, do not have a bearing on the LBTT and LTT legislations in Scotland and Wales respectively.
4. Independent Legal Frameworks:
   • Scotland and Wales have their own legal systems and courts which interpret and apply tax laws, including those related to property transactions, independently. This further delineates the applicability of the PN Bewley case law to only England and Northern Ireland.
5. Varied Procedures for Reclaims:
   • The procedure and grounds for claiming reliefs or refunds in stamp duty taxes are outlined by the specific tax laws and regulations in each region. The divergences in these procedures reflect the autonomy of Scotland and Wales in administering their own tax affairs.

In summary, the practice surrounding stamp duty reclaims as influenced by the PN Bewley v HMRC case is confined to the jurisdictions of England and Northern Ireland. The distinct tax authorities, laws, and the independent legal frameworks in Scotland and Wales create a different set of rules and procedures for property taxation and reclaims, hence the principles from the PN Bewley case do not apply.