SCHEDULES
SCHEDULE 17Stamp duty: penalties other than on late stamping
Part IAmendments of penalties
Stamp Duties Management Act 1891 (c. 38)
2
1
The Stamp Duties Management Act 1891 is amended as follows.
2
In section 12A (lost or spoiled instruments), in subsection (2)(b) for “, fine or penalty” (twice) substitute “or penalty”.
3
In section 21 (penalty for frauds in relation to duties), for “a fine of fifty pounds” substitute “a penalty not exceeding £3,000”.