Part 4Stamp duty land tax

Compliance

99General provisions about penalties

(1)

Schedule 14 has effect with respect to the determination of penalties under this Part and related appeals.

(2)

The Board may in their discretion mitigate a penalty under this Part, or stay or compound any proceedings for the recovery of such a penalty.

They may also, after judgment, further mitigate or entirely remit the penalty.

(3)

Nothing in the provisions of this Part relating to penalties affects any criminal proceedings for an offence.