SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Stamp Duty (Collection and Recovery of Penalties) Regulations 1999I171
1
Part II (Taxes Management Act 1970) is amended as follows.
2
In section 112 (as modified)—
a
in subsection (1)—
i
for “the Commissioners, collectors and other officers having powers in relation to the penalty” substitute “HMRC”;
ii
for the Commissioners having jurisdiction in the case” substitute “tribunal”; and
b
omit subsection (2).
3
In section 115 (as modified) omit subsection (5).
4
In section 118 (as modified) omit the entry for “the Special Commissioners Regulations”.