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Paragraph 9

United Kingdom

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  • Sch. 17 para. 4 5 repealed (6.2.2000) by Finance Act 1999 s. 139 Sch. 20 Pt. 5(5) Notes 1 2
  • Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-III repealed (prosp.)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

This Part of this Schedule applies to penalties under the enactments relating to stamp duty, other than penalties under section 15B of the M1Stamp Act 1891 (penalty on late stamping).

(2)

Nothing in this Part of this Schedule affects criminal proceedings for an offence.

F1(3)

For the purposes of this Part “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

Annotations

Textual amendments

F1

Sch. 17 para. 9(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 280

Marginal citations

M1

1891 c.39.

Notes on Part II

Textual amendments

F1

Sch. 17 Pt. II heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 279