SCHEDULES
SCHEDULE 17 Stamp duty: penalties other than on late stamping
Part I Amendments of penalties
Finance Act 1986 (c.41)
8
In section 68(4) and (5) and section 71(4) and (5) of the Finance Act 1986 (depositary receipts and clearance services: failure to comply with requirements as to notification), for “fine” substitute “
penalty
”
.