SCHEDULES

SCHEDULE 17 Stamp duty: penalties other than on late stamping

Part IIF1Determination of penalty, reviews and appeals

Annotations:
Amendments (Textual)

Introduction

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).

2

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

F23

For the purposes of this Part “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.