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Finance Act 1999
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Finance Act 1999, Paragraph 9 is up to date with all changes known to be in force on or before 02 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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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.]
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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
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