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.