# Finance Act 1999, Paragraph 2


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/17/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-17/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.