Finance Act 1999 (c. 16)

SCHEDULES

SCHEDULE 17 U.K. Stamp duty: penalties other than on late stamping

Part III U.K. Power to apply provisions as to collection and recovery etc

16 (1) The Treasury may make regulations applying in relation to penalties to which Part II of this Schedule applies such provisions of the M1 Taxes Management Act 1970 as they think fit. U.K.

(2) The regulations may apply the provisions of that Act with such modifications as the Treasury think fit.

(3) Regulations under this paragraph shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.

Marginal Citations

M1 1970 c.9.