Regulation 4 Amendments to the principal Regulations

in paragraph (3) for “paragraph (4)” there shall be substituted the words “paragraphs (4) and (5)”;

after paragraph (4) there shall be added the following paragraph—

“(5)

Any penalty determined by the Tribunal under paragraph (1) or (2) above in proceedings relating to an appeal under the enactments relating to stamp duty shall for all purposes be treated as if it were a penalty, other than a penalty under section 15B of the Stamp Act 1891 (penalty on late stamping)^f1, determined by an officer of the Board, and due and payable, under those enactments.”