Stamp Duties Management Act 1891 (c.38)U.K.
2(1)The Stamp Duties Management Act 1891 is amended as follows.U.K.
(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 ”.