# Finance Act 1999, Paragraph 25


A person who in furnishing particulars under this Part of this Schedule wilfully or negligently furnishes particulars that are false in any material respect is liable to a penalty not exceeding the aggregate of £300 and twice the amount by which the stamp duty chargeable exceeds that paid.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/15/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-15/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.