Finance Act 1999 (c. 16)

Part VI U.K. Stamp duty and stamp duty reserve tax

Stamp duty U.K.

114 Penalties other than on late stamping. U.K.

(1) The provisions of Schedule 17 to this Act (stamp duty: penalties other than on late stamping) have effect.

(2) The provisions of that Schedule have effect in relation to penalties in respect of things done or omitted on or after 1st October 1999.