The Distraint by Collectors (Fees, Costs and Charges) (Stamp Duty Penalties) Regulations 1999 No. 3263

Statutory Instruments

1999 No. 3263

TAXES

The Distraint by Collectors (Fees, Costs and Charges) (Stamp Duty Penalties) Regulations 1999

Made

7th December 1999

Laid before the House of Commons

8th December 1999

Coming into force

29th December 1999

The Treasury, in exercise of the powers conferred on them by section 61(6) of the Taxes Management Act 1970(1), hereby make the following Regulations:

(1)

1970 c. 9. Section 61(6) was added by section 152(6) of the Finance Act 1989 (c. 26) and applies in relation to stamp duty penalties by virtue of the Stamp Duty (Collection and Recovery of Penalties) Regulations 1999, S.I. 1999/2537, regulation 3.