114 Penalties for late stamping
Finance Act 2002 (2002 c 23) | Legislation

114  Penalties for late stamping

(1)     Section 15B of the Stamp Act 1891 (c 39) (late stamping: penalties) is amended as follows.

(2)     In subsection (1)—

(a)     in paragraph (a) (penalty where instrument not stamped within 30 days of execution),

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