http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15BStamp 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 Database2020-10-05Expert Participation2020-07-22 Part I Regulations applicable to Instruments generally Stamping of Instruments after Execution<CommentaryRef Ref="c5969091"/><Addition ChangeId="d29p726">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 or relates to land in the United Kingdom, the day on which it is so executed;bif the instrument is executed outside the United Kingdom and does not relate to land outside the United Kingdom, the day on which it is first received in the United Kingdom.1AFor the purposes of subsection (1) every instrument that (whether or not it also relates to any other transaction) relates to a transaction which to any extent involves land in the United Kingdom is an instrument relating to land 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. 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. 7S.15B applied (24.7.2002 with application as mentioned in s. 115(8) of the amending Act) by 2002 c. 23, s. 115(5)(b)Words in s. 15B(1)(a) inserted (24.7.2002 with application as mentioned in s. 114(4) of the amending Act) by 2002 c. 23, s. 114(2)(a)Words in s. 15B(1)(b) inserted (24.7.2002 with application as mentioned in s. 114(4) of the amending Act) by 2002 c. 23, s. 114(2)(b)S. 15B(1A) inserted (24.7.2002 with application as mentioned in s. 114(4) of the amending Act) by 2002 c. 23, s. 114(3)
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<Number>Part I</Number>
<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" 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>
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<Title>
<CommentaryRef Ref="c5969091"/>
<Addition ChangeId="d29p726">Late stamping: penalties.</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B" id="section-15B">
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<CommentaryRef Ref="c5969101"/>
<Addition ChangeId="d29p726">15B</Addition>
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<Pnumber>
<Addition ChangeId="d29p726">1</Addition>
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<Text>
<Addition ChangeId="d29p726">A penalty is payable on the stamping of an instrument which is not presented for stamping within 30 days after—</Addition>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/1/a" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/1/a" id="section-15B-1-a">
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<Addition ChangeId="d29p726">a</Addition>
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<Addition ChangeId="d29p726">if the instrument is executed in the United Kingdom </Addition>
<Addition ChangeId="d29p726">
<Addition ChangeId="d29p747" CommentaryRef="c5969111">or relates to land in the United Kingdom,</Addition>
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the day on which it is so executed;
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<Pnumber>b</Pnumber>
<P3para>
<Text>
if the instrument is executed outside the United Kingdom
<Addition ChangeId="d29p757" CommentaryRef="c5969121"> and does not relate to land outside the United Kingdom</Addition>
, the day on which it is first received in the United Kingdom.
</Text>
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<Addition ChangeId="d29p761" CommentaryRef="c5969131">1A</Addition>
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<P2para>
<Text>
<Addition ChangeId="d29p761" CommentaryRef="c5969131">For the purposes of subsection (1) every instrument that (whether or not it also relates to any other transaction) relates to a transaction which to any extent involves land in the United Kingdom is an instrument relating to land in the United Kingdom.</Addition>
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<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/3" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/3" id="section-15B-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/4" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/4" id="section-15B-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The Commissioners may, if they think fit, mitigate or remit any penalty payable on stamping.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/15B/5" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/15B/5" id="section-15B-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>No penalty is payable if there is a reasonable excuse for the delay in presenting the instrument for stamping.</Text>
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<Commentary id="c5969091" Type="F">
<Para>
<Text>
Ss. 15, 15A and 15B substituted (27.7.1999 with effect as mentioned in
<CitationSubRef id="c00298" CitationRef="c00299" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/109/4" 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="c00299" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00300" CitationRef="c00299" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/109/1/4" Operative="true" SectionRef="section-109-1-4">ss. 109(1)(4)</CitationSubRef>
,
<CitationSubRef id="c00301" CitationRef="c00299" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/122" SectionRef="section-122">122</CitationSubRef>
,
<CitationSubRef id="c00302" CitationRef="c00299" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/123/4" SectionRef="section-123-4">123(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5969101" Type="C">
<Para>
<Text>
S. 15B applied (27.7.1999 with effect as mentioned in
<CitationSubRef id="c00304" CitationRef="c00305" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/109/4" 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="c00305" Year="1994" Class="UnitedKingdomPublicGeneralAct" Number="9">1994 c. 9</Citation>
,
<CitationSubRef id="c00306" CitationRef="c00305" URI="http://www.legislation.gov.uk/id/ukpga/1994/9/section/240/2" Operative="true" 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="c00307" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00308" CitationRef="c00307" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/109/3/4" SectionRef="section-109-3-4">ss. 109(3)(4)</CitationSubRef>
,
<CitationSubRef id="c00309" CitationRef="c00307" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/122" SectionRef="section-122">122</CitationSubRef>
,
<CitationSubRef id="c00310" CitationRef="c00307" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/12/paragraph/4" Operative="true" SectionRef="schedule-12-paragraph-4">Sch. 12 para. 4</CitationSubRef>
)
</Text>
</Para>
<Para>
<Text>
s. 15B applied (with modifications) (retrospective to 28.3.2000 and with efect as mentioned in
<CitationSubRef id="c00312" CitationRef="c00313" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/116/2" 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="c00313" Year="2000" Class="UnitedKingdomPublicGeneralAct" Number="17">2000 c. 17</Citation>
,
<CitationSubRef id="c00314" CitationRef="c00313" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/section/116/2/3" SectionRef="section-116-2-3">s. 116(2)(3)</CitationSubRef>
,
<CitationSubRef id="c00315" CitationRef="c00313" URI="http://www.legislation.gov.uk/id/ukpga/2000/17/schedule/32/paragraph/7" Operative="true" SectionRef="schedule-32-paragraph-7">Sch. 32 para. 7</CitationSubRef>
</Text>
</Para>
<Para>
<Text>
S.15B applied (24.7.2002 with application as mentioned in
<CitationSubRef id="c00317" CitationRef="c00318" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/115/8" 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="c00318" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00319" CitationRef="c00318" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/115/5/b" Operative="true" SectionRef="section-115-5-b">s. 115(5)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5969111" Type="F">
<Para>
<Text>
Words in s. 15B(1)(a) inserted (24.7.2002 with application as mentioned in
<CitationSubRef id="c00321" CitationRef="c00322" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/114/4" SectionRef="section-114-4">s. 114(4)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00322" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00323" CitationRef="c00322" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/114/2/a" Operative="true" SectionRef="section-114-2-a">s. 114(2)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5969121" Type="F">
<Para>
<Text>
Words in s. 15B(1)(b) inserted (24.7.2002 with application as mentioned in
<CitationSubRef id="c00325" CitationRef="c00326" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/114/4" SectionRef="section-114-4">s. 114(4)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00326" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00327" CitationRef="c00326" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/114/2/b" Operative="true" SectionRef="section-114-2-b">s. 114(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5969131" Type="F">
<Para>
<Text>
S. 15B(1A) inserted (24.7.2002 with application as mentioned in
<CitationSubRef id="c00329" CitationRef="c00330" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/114/4" SectionRef="section-114-4">s. 114(4)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c00330" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c00331" CitationRef="c00330" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/114/3" Operative="true" SectionRef="section-114-3">s. 114(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>