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1.—(1) These Regulations may be cited as the Distraint by Collectors (Fees, Costs and Charges) (Stamp Duty Penalties) Regulations 1999 and shall come into force on 29th December 1999.
(2) These Regulations have effect in relation to the levying of distress under section 61 of the Taxes Management Act 1970 where, upon demand made by a collector, a person has neglected or refused to pay a sum in respect of a stamp duty penalty.
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