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3.—(1) The provisions of the Management Act specified in the first column of the Table in Part I of the Schedule to these Regulations shall apply in relation to stamp duty penalties as they apply in relation to taxes within the meaning of that Act subject to any modification specified in the second column of that Table.
(2) Any expression which is used in a provision of the Management Act as applied by this regulation, and to which a meaning is not given by that Act as so applied, shall in that provision have the same meaning as in the enactments relating to stamp duty or these Regulations.
(3) The provisions of the Management Act which are applied subject to modifications by this regulation are restated (as modified where appropriate) in Part II of the Schedule to these Regulations.
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