Part I Amendments of Penalties

SCHEDULE 17 Stamp Duty: Penalties other than on Late Stamping

Section 114

Part I Amendments of Penalties

Introduction

1

The amendments in this Part of this Schedule—

(a)     replace administrative fines by penalties;

(b)     amend provisions imposing a fine or penalty of a specified amount so as to impose a penalty not exceeding a specified amount;

(c)     increase or modernise in certain cases the maximum penalty.

Stamp Duties Management Act 1891 (c 38)

2

(1)     The Stamp Duties Management Act

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