SCHEDULES
SCHEDULE 17 Stamp duty: penalties other than on late stamping
Part III 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 M1Taxes Management Act 1970 as they think fit.
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.