SCHEDULES

SCHEDULE 17 U.K. Stamp duty: penalties other than on late stamping

Part II U.K. Determination of penalty and appeals

Introduction U.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 M1 Stamp Act 1891 (penalty on late stamping). U.K.

(2) Nothing in this Part of this Schedule affects criminal proceedings for an offence.

Marginal Citations

M1 1891 c.39.