SCHEDULES
SCHEDULE 17 Stamp duty: penalties other than on late stamping
Part IIF1Determination of penalty, reviews and appeals
Annotations:
Amendments (Textual)
Supplementary provisions
15
A penalty may be determined under paragraph 10, or proceedings for a penalty brought under paragraph 13, at any time within six years after the date on which the penalty was incurred.
Sch. 17 Pt. II heading substituted (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. 279