SCHEDULES

SCHEDULE 18 Stamp duty: minor amendments and repeal of obsolete provisions

Part II Obsolete provisions

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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.