SCHEDULES
SCHEDULE 18 Stamp duty: minor amendments and repeal of obsolete provisions
Part II Obsolete provisions
5
1
Section 13 of the M1Stamp Duties Management Act 1891 (certain offences in relation to dies and stamps provided by the Commissioners to be felonies) is amended as follows.
2
For the sidenote substitute “Offences in relation to dies and stamps.”.
3
Make the existing provision subsection (1) and at the beginning, for “Every person who” substitute “
A person commits an offence who
”
.
4
Omit the words from “shall be guilty of felony” to the end.
5
After subsection (1) insert—
2
A person guilty of an offence under this section is liable—
a
on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both;
b
on conviction on indictment, to imprisonment for a term not exceeding ten years or a fine, or both.
6
This paragraph has effect in relation to things done or omitted on or after 1st October 1999.