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.