Finance Act 1999 (c. 16)

SCHEDULES

SCHEDULE 17 Stamp duty: penalties other than on late stamping

Part I Amendments of penalties

Finance Act 1946 (c. 64)

4 In section 56(3) of the Finance Act 1946 (unit trust schemes: failure to keep records), for “a fine of ten pounds” substitute “a penalty not exceeding £300”.