SCHEDULES
SCHEDULE 17 Stamp duty: penalties other than on late stamping
Part II Determination of penalty and appeals
Determination of penalty by officer of Commissioners
10
1
An officer of the Commissioners authorised by the Commissioners for the purposes of this paragraph may make a determination—
a
imposing the penalty, and
b
setting it at such amount as in the officer’s opinion is correct or appropriate.
2
Notice of the determination must be served on the person liable to the penalty.
The notice must also state—
a
the date on which the notice is issued, and
b
the time within which an appeal against the determination may be made.
3
After notice of the determination has been served, the determination cannot be altered except—
a
in accordance with sub-paragraph (4),
b
by agreement in writing, or
c
on appeal.
4
If it is discovered by an officer of the Commissioners authorised by the Commissioners for the purposes of this paragraph that the amount of a penalty determined under this paragraph is or has become insufficient, the officer may make a determination in a further amount so that the penalty is set at the amount which in the officer’s opinion is correct or appropriate.
5
If a person liable to a penalty has died—
a
any determination which could have been made in relation to that person may be made in relation to his personal representatives, and
b
any penalty imposed on them is a debt due from and payable out of the person’s estate.
6
A penalty determined under this paragraph is due and payable at the end of the period of 30 days beginning with the date of the issue of the notice of determination.