Schedule 12 Stamp duty land tax: collection and recovery of taxC1 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 12 para. 5(3)(a) words repealed by Justice Act (Northern Ireland) 2015 Sch. 1 para. 121(a) Sch. 9 Pt. 1 Sch. 12 para. 5(3)(d) words substituted by Justice Act (Northern Ireland) 2015 Sch. 1 para. 121(b) Sch. 9 Pt. 1 1General 2Court proceedings Annotations Modifications C1 Sch. 12 applied (17.7.2013) by Finance Act 2013 (c. 29), s. 165 ← Paragraph 15 Schedule 12 Paragraph 1 →