IntroductionU.K.
9(1)This Part of this Schedule applies to penalties under the enactments relating to stamp duty, other than penalties under section 15B of the M1Stamp Act 1891 (penalty on late stamping).U.K.
(2)Nothing in this Part of this Schedule affects criminal proceedings for an offence.
[F1(3)For the purposes of this Part “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.]
Textual Amendments
F1Sch. 17 para. 9(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. 1 para. 280
Marginal Citations