# The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010, Article 7: Stamp duty land tax: determination of penalties


Where a person incurs a penalty on or before 31st March 2011 under Part 4 of FA 2003, and the case involves a loss of tax arising in one of the circumstances specified in paragraph 8(4B) of Schedule 14 to that Act (deliberately, etc), the amendments made by paragraph 16(2) and (4) are disregarded.

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Source: https://www.legislation.gov.uk/uksi/2010/867/article/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009-schedule-51-time-limits-for-assessments-claims-etc-appointed-days-and-transitional-provisions-order-2010/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.