{
  "url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/regulation-4",
  "json_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/regulation-4.json",
  "legislation": "uksi/2000/288",
  "legislation_title": "The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 24—\n(a) in paragraph (3) for “paragraph (4)” there shall be substituted the words “paragraphs (4) and (5)”;\n(b) after paragraph (4) there shall be added the following paragraph—\n“(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), determined by an officer of the Board, and due and payable, under those enactments.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 15, 15A and 15B were substituted for section 15 by section 109(1) of the Finance Act 1999."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/288/regulation/4",
    "retrieved_at": "2026-10-29T09:21:18.999798+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}