http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/stamping-of-instruments-after-execution/1999-10-01Stamp Act 1891An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.texttext/xmlenStatute Law Database2020-10-051999-10-01 Part I Regulations applicable to Instruments generally Stamping of Instruments after Execution<Addition ChangeId="d29p633" CommentaryRef="c5968991"> Stamping after execution.</Addition>151An unstamped or insufficiently stamped instrument may be stamped after being executed on payment of the unpaid duty and any interest or penalty payable.2Any interest or penalty payable on stamping shall be denoted on the instrument by a particular stamp.<Addition ChangeId="d29p656"><CommentaryRef Ref="c5969011"/>Late stamping: interest.</Addition>15A1Interest is payable on the stamping of an instrument which—ais chargeable withad valorem duty, andbis not duly stamped within 30 days after the day on which the instrument was executed (whether in the United Kingdom or elsewhere).2Interest is payable on the amount of the unpaid duty from the end of the period of 30 days mentioned in subsection (1)(b) until the duty is paid.If an amount is lodged with the Commissioners in respect of the duty, the amount on which interest is payable is reduced by that amount.3Interest shall be calculated at the rate applicable under section 178 of the Finance Act 1989 (power of Treasury to prescribe rates of interest).4The amount of interest shall be rounded down (if necessary) to the nearest multiple of £5.No interest is payable if that amount is less than £25.5Interest under this section shall be paid without any deduction of income tax and shall not be taken into account in computing income or profits for any tax purposes.<Addition ChangeId="d29p3762"><CommentaryRef Ref="c5969071"/>Late stamping: penalties.</Addition>15B1A penalty is payable on the stamping of an instrument which is not presented for stamping within 30 days after—aif the instrument is executed in the United Kingdom, the day on which it is so executed;bif the instrument is executed outside the United Kingdom, the day on which it is first received in the United Kingdom.2If the instrument is presented for stamping within one year after the end of the 30-day period mentioned in subsection (1), the maximum penalty is £300 or the amount of the unpaid duty, whichever is less.3If the instrument is not presented for stamping until after the end of the one-year period mentioned in subsection (2), the maximum penalty is £300 or the amount of the unpaid duty, whichever is greater.4The Commissioners may, if they think fit, mitigate or remit any penalty payable on stamping.5No penalty is payable if there is a reasonable excuse for the delay in presenting the instrument for stamping.Ss. 15, 15A and 15B substituted (27.7.1999 with effect as mentioned in s. 109(4) of the amending Act) for s. 15 by 1999 c. 16, ss. 109(1)(4), 122, 123(4)S. 15 applied (with modifications) (retrospective to 28.3.2000 and with effect as mentioned in s. 116(2) of the amending Act) by 2000 c. 17, s. 116(2)(3), Sch. 32 para. 7Ss. 15, 15A and 15B substituted (27.7.1999 with effect as applies to instruments executed on or after 1.10.1999) by 1999 c. 16, ss. 109(1)(4), 122 (with s. 123(4))S. 15A applied (27.7.1999 with effect as applies to instruments executed on or after 1.10.1999) by 1994 c. 9, s. 240(2) (as substituted by 1999 c. 16, ss. 109(3)(4), 122, Sch. 12 para. 4)s. 15A applied (with modifications) (retrospective to 28.3.2000 and with effect as mentioned in s. 116(2) of the amending Act) by 2000 c. 17, s. 116(2)(3), Sch. 32 para. 7S. 15A applied (24.7.2002 with application as mentioned in s. 115(8) of the amending Act) by 2002 c. 23, s. 115(5)(b)S. 15A(3)-(5) applied (retrospective to 24.4.2002 with effect as mentioned in s. 111(10) of the amending Act) by 2002 c. 23, s. 111(6), Sch. 34 para. 5(2)1989 c.26. Ss. 15, 15A and 15B substituted (27.7.1999 with effect as mentioned in s. 109(4) of the amending Act) for s. 15 by 1999 c. 16, ss. 109(1)(4), 122, 123(4)S. 15B applied (27.7.1999 with effect as mentioned in s. 109(4) of the amending Act) by 1994 c. 9, s. 240(2) (as substituted (27.7.1999 with application as mentioned) by 1999 c. 16, ss. 109(3)(4), 122, Sch. 12 para. 4)s. 15B applied (with modifications) (retrospective to 28.3.2000 and with efect as mentioned in s. 116(2) of the amending Act) by 2000 c. 17, s. 116(2)(3), Sch. 32 para. 7
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<Title> Regulations applicable to Instruments generally</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/stamping-of-instruments-after-execution/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/part/I/crossheading/stamping-of-instruments-after-execution" NumberOfProvisions="3" RestrictExtent="E+W+S+N.I." RestrictStartDate="1999-07-27" id="part-I-crossheading-stamping-of-instruments-after-execution">
<Title> Stamping of Instruments after Execution</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1999-07-27">
<Title>
<Addition ChangeId="d29p633" CommentaryRef="c5968991"> Stamping after execution.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15" id="section-15">
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15
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<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15/1/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15/1" id="section-15-1">
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<Addition ChangeId="d29p633" CommentaryRef="c5968991">1</Addition>
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<P2para>
<Text>
<Addition ChangeId="d29p633" CommentaryRef="c5968991">An unstamped or insufficiently stamped instrument may be stamped after being executed on payment of the unpaid duty and any interest or penalty payable.</Addition>
</Text>
</P2para>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15/2/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15/2" id="section-15-2">
<Pnumber>
<Addition ChangeId="d29p633" CommentaryRef="c5968991">2</Addition>
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<P2para>
<Text>
<Addition ChangeId="d29p633" CommentaryRef="c5968991">Any interest or penalty payable on stamping shall be denoted on the instrument by a particular stamp.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="1999-07-27">
<Title>
<Addition ChangeId="d29p656">
<CommentaryRef Ref="c5969011"/>
Late stamping: interest.
</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15A/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A" id="section-15A">
<Pnumber>
<Addition ChangeId="d29p656">
<CommentaryRef Ref="c5969021"/>
15A
</Addition>
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<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15A/1/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A/1" id="section-15A-1">
<Pnumber>
<Addition ChangeId="d29p656">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p656">Interest is payable on the stamping of an instrument which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15A/1/a/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A/1/a" id="section-15A-1-a">
<Pnumber>
<Addition ChangeId="d29p656">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p656">is chargeable with</Addition>
<Emphasis>
<Addition ChangeId="d29p656">ad valorem</Addition>
</Emphasis>
<Addition ChangeId="d29p656"> duty, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15A/1/b/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A/1/b" id="section-15A-1-b">
<Pnumber>
<Addition ChangeId="d29p656">b</Addition>
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<P3para>
<Text>
<Addition ChangeId="d29p656">is not duly stamped within 30 days after the day on which the instrument was executed (whether in the United Kingdom or elsewhere).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15A/2/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A/2" id="section-15A-2">
<Pnumber>
<Addition ChangeId="d29p656">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p656">Interest is payable on the amount of the unpaid duty from the end of the period of 30 days mentioned in subsection (1)(b) until the duty is paid.</Addition>
</Text>
</P2para>
</P2>
<BlockText>
<Para>
<Text>
<Addition ChangeId="d29p656">If an amount is lodged with the Commissioners in respect of the duty, the amount on which interest is payable is reduced by that amount.</Addition>
</Text>
</Para>
</BlockText>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15A/3/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A/3" id="section-15A-3">
<Pnumber>
<Addition ChangeId="d29p656">
<CommentaryRef Ref="c5969031"/>
3
</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p656">Interest shall be calculated at the rate applicable under section 178 of the </Addition>
<Addition ChangeId="d29p656">
<CommentaryRef Ref="c5969041"/>
Finance Act 1989 (power of Treasury to prescribe rates of interest).
</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15A/4/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A/4" id="section-15A-4">
<Pnumber>
<Addition ChangeId="d29p656">
<CommentaryRef Ref="c5969031"/>
4
</Addition>
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<P2para>
<Text>
<Addition ChangeId="d29p656">The amount of interest shall be rounded down (if necessary) to the nearest multiple of £5.</Addition>
</Text>
</P2para>
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<BlockText>
<Para>
<Text>
<Addition ChangeId="d29p656">No interest is payable if that amount is less than £25.</Addition>
</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15A/5/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A/5" id="section-15A-5">
<Pnumber>
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<CommentaryRef Ref="c5969031"/>
5
</Addition>
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<P2para>
<Text>
<Addition ChangeId="d29p656">Interest under this section shall be paid without any deduction of income tax and shall not be taken into account in computing income or profits for any tax purposes.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
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<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1999-07-27" RestrictEndDate="2002-07-24">
<Title>
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<CommentaryRef Ref="c5969071"/>
Late stamping: penalties.
</Addition>
</Title>
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<Pnumber>
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<CommentaryRef Ref="c5969081"/>
15B
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<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/1/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/1" id="section-15B-1">
<Pnumber>
<Addition ChangeId="d29p3762">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3762">A penalty is payable on the stamping of an instrument which is not presented for stamping within 30 days after—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/1/a/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/1/a" id="section-15B-1-a">
<Pnumber>
<Addition ChangeId="d29p3762">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3762">if the instrument is executed in the United Kingdom, the day on which it is so executed;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/1/b/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/1/b" id="section-15B-1-b">
<Pnumber>
<Addition ChangeId="d29p3762">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p3762">if the instrument is executed outside the United Kingdom, the day on which it is first received in the United Kingdom.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/2/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/2" id="section-15B-2">
<Pnumber>
<Addition ChangeId="d29p3762">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3762">If the instrument is presented for stamping within one year after the end of the 30-day period mentioned in subsection (1), the maximum penalty is £300 or the amount of the unpaid duty, whichever is less.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/3/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/3" id="section-15B-3">
<Pnumber>
<Addition ChangeId="d29p3762">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3762">If the instrument is not presented for stamping until after the end of the one-year period mentioned in subsection (2), the maximum penalty is £300 or the amount of the unpaid duty, whichever is greater.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/4/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/4" id="section-15B-4">
<Pnumber>
<Addition ChangeId="d29p3762">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3762">The Commissioners may, if they think fit, mitigate or remit any penalty payable on stamping.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/5/1999-10-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/5" id="section-15B-5">
<Pnumber>
<Addition ChangeId="d29p3762">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p3762">No penalty is payable if there is a reasonable excuse for the delay in presenting the instrument for stamping.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c5968991" Type="F">
<Para>
<Text>
<CitationSubRef id="c00256" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15" SectionRef="section-15">Ss. 15</CitationSubRef>
,
<CitationSubRef id="c00257" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A" SectionRef="section-15A">15A</CitationSubRef>
and 15B substituted (27.7.1999 with effect as mentioned in
<CitationSubRef id="c00258" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/109/4" CitationRef="c00259" SectionRef="section-109-4">s. 109(4)</CitationSubRef>
of the amending Act) for s. 15 by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00259" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00260" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/109/1/4" Operative="true" CitationRef="c00259" SectionRef="section-109-1-4">ss. 109(1)(4)</CitationSubRef>
,
<CitationSubRef id="c00261" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/122" CitationRef="c00259" SectionRef="section-122">122</CitationSubRef>
,
<CitationSubRef id="c00262" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/123/4" CitationRef="c00259" SectionRef="section-123-4">123(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5969001" Type="C">
<Para>
<Text>
<CitationSubRef id="c00263" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15" SectionRef="section-15">S. 15</CitationSubRef>
applied (with modifications) (retrospective to 28.3.2000 and with effect as mentioned in
<CitationSubRef id="c00264" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/116/2" CitationRef="c00265" SectionRef="section-116-2">s. 116(2)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00265" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00266" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/116/2/3" CitationRef="c00265" SectionRef="section-116-2-3">s. 116(2)(3)</CitationSubRef>
,
<CitationSubRef id="c00267" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/32/paragraph/7" Operative="true" CitationRef="c00265" SectionRef="schedule-32-paragraph-7">Sch. 32 para. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5969011" Type="F">
<Para>
<Text>
<CitationSubRef id="c00268" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15" SectionRef="section-15">Ss. 15</CitationSubRef>
,
<CitationSubRef id="c00269" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A" SectionRef="section-15A">15A</CitationSubRef>
and 15B substituted (27.7.1999 with effect as applies to instruments executed on or after 1.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00270" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00271" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/109/1/4" Operative="true" CitationRef="c00270" SectionRef="section-109-1-4">ss. 109(1)(4)</CitationSubRef>
,
<CitationSubRef id="c00272" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/122" CitationRef="c00270" SectionRef="section-122">122</CitationSubRef>
(with
<CitationSubRef id="c00273" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/123/4" CitationRef="c00270" SectionRef="section-123-4">s. 123(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c5969021" Type="C">
<Para>
<Text>
<CitationSubRef id="c00274" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A" SectionRef="section-15A">S. 15A</CitationSubRef>
applied (27.7.1999 with effect as applies to instruments executed on or after 1.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00275" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00276" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/240/2" Operative="true" CitationRef="c00275" SectionRef="section-240-2">s. 240(2)</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00277" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00278" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/109/3/4" CitationRef="c00277" SectionRef="section-109-3-4">ss. 109(3)(4)</CitationSubRef>
,
<CitationSubRef id="c00279" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/122" CitationRef="c00277" SectionRef="section-122">122</CitationSubRef>
,
<CitationSubRef id="c00280" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/12/paragraph/4" Operative="true" CitationRef="c00277" SectionRef="schedule-12-paragraph-4">Sch. 12 para. 4</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c00281" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A" SectionRef="section-15A">s. 15A</CitationSubRef>
applied (with modifications) (retrospective to 28.3.2000 and with effect as mentioned in
<CitationSubRef id="c00282" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/116/2" CitationRef="c00283" SectionRef="section-116-2">s. 116(2)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00283" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00284" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/116/2/3" CitationRef="c00283" SectionRef="section-116-2-3">s. 116(2)(3)</CitationSubRef>
,
<CitationSubRef id="c00285" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/32/paragraph/7" Operative="true" CitationRef="c00283" SectionRef="schedule-32-paragraph-7">Sch. 32 para. 7</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c00286" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A" SectionRef="section-15A">S. 15A</CitationSubRef>
applied (24.7.2002 with application as mentioned in
<CitationSubRef id="c00287" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/115/8" CitationRef="c00288" SectionRef="section-115-8">s. 115(8)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00288" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00289" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/115/5/b" Operative="true" CitationRef="c00288" SectionRef="section-115-5-b">s. 115(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5969031" Type="C">
<Para>
<Text>
<CitationSubRef id="c00290" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A/3" UpTo="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A/5" Type="group" StartSectionRef="section-15A-3" EndSectionRef="section-15A-5">S. 15A(3)-(5)</CitationSubRef>
applied (
<Emphasis>retrospective</Emphasis>
to 24.4.2002 with effect as mentioned in
<CitationSubRef id="c00291" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/111/10" CitationRef="c00292" SectionRef="section-111-10">s. 111(10)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00292" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00293" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/111/6" CitationRef="c00292" SectionRef="section-111-6">s. 111(6)</CitationSubRef>
,
<CitationSubRef id="c00294" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/34/paragraph/5/2" Operative="true" CitationRef="c00292" SectionRef="schedule-34-paragraph-5-2">Sch. 34 para. 5(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5969041" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00295" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26">1989 c.26</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c5969071" Type="F">
<Para>
<Text>
<CitationSubRef id="c00839" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15" SectionRef="section-15">Ss. 15</CitationSubRef>
,
<CitationSubRef id="c00840" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15A" SectionRef="section-15A">15A</CitationSubRef>
and 15B substituted (27.7.1999 with effect as mentioned in
<CitationSubRef id="c00841" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/109/4" CitationRef="c00842" SectionRef="section-109-4">s. 109(4)</CitationSubRef>
of the amending Act) for s. 15 by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00842" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00843" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/109/1/4" Operative="true" CitationRef="c00842" SectionRef="section-109-1-4">ss. 109(1)(4)</CitationSubRef>
,
<CitationSubRef id="c00844" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/122" CitationRef="c00842" SectionRef="section-122">122</CitationSubRef>
,
<CitationSubRef id="c00845" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/123/4" CitationRef="c00842" SectionRef="section-123-4">123(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5969081" Type="C">
<Para>
<Text>
<CitationSubRef id="c00846" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B" SectionRef="section-15B">S. 15B</CitationSubRef>
applied (27.7.1999 with effect as mentioned in
<CitationSubRef id="c00847" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/109/4" CitationRef="c00848" SectionRef="section-109-4">s. 109(4)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/9" id="c00848" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00849" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/240/2" Operative="true" CitationRef="c00848" SectionRef="section-240-2">s. 240(2)</CitationSubRef>
(as substituted (27.7.1999 with application as mentioned) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00850" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00851" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/109/3/4" CitationRef="c00850" SectionRef="section-109-3-4">ss. 109(3)(4)</CitationSubRef>
,
<CitationSubRef id="c00852" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/122" CitationRef="c00850" SectionRef="section-122">122</CitationSubRef>
,
<CitationSubRef id="c00853" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/12/paragraph/4" Operative="true" CitationRef="c00850" SectionRef="schedule-12-paragraph-4">Sch. 12 para. 4</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
<CitationSubRef id="c00854" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B" SectionRef="section-15B">s. 15B</CitationSubRef>
applied (with modifications) (retrospective to 28.3.2000 and with efect as mentioned in
<CitationSubRef id="c00855" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/116/2" CitationRef="c00856" SectionRef="section-116-2">s. 116(2)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2000/17" id="c00856" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00857" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/116/2/3" CitationRef="c00856" SectionRef="section-116-2-3">s. 116(2)(3)</CitationSubRef>
,
<CitationSubRef id="c00858" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/32/paragraph/7" Operative="true" CitationRef="c00856" SectionRef="schedule-32-paragraph-7">Sch. 32 para. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>