SCHEDULES

SCHEDULE 17 Stamp duty: penalties other than on late stamping

Part II Determination of penalty and appeals

Introduction

9 (1) This Part of this Schedule applies to penalties under the enactments relating to stamp duty, other than penalties under section 15B of the [1891 c. 39.] Stamp Act 1891 (penalty on late stamping).

(2) Nothing in this Part of this Schedule affects criminal proceedings for an offence.