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Paragraph 2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 17 para. 4 5 repealed (6.2.2000) by Finance Act 1999 s. 139 Sch. 20 Pt. 5(5) Notes 1 2
  • Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-III repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
(1)

The Stamp Duties Management Act 1891 is amended as follows.

(2)

In section 12A (lost or spoiled instruments), in subsection (2)(b) for “, fine or penalty” (twice) substitute “ or penalty ”.

(3)

In section 21 (penalty for frauds in relation to duties), for “a fine of fifty pounds” substitute “ a penalty not exceeding £3,000 ”.