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”.