Finance Act 1999 (c. 16)

SCHEDULES

SCHEDULE 17 Stamp duty: penalties other than on late stamping

Part I Amendments of penalties

Introduction

1 The amendments in this Part of this Schedule—

(a) replace administrative fines by penalties;

(b) amend provisions imposing a fine or penalty of a specified amount so as to impose a penalty not exceeding a specified amount;

(c) increase or modernise in certain cases the maximum penalty.