{
  "url": "https://openlegislation.uk/stamp-duties-management-act-1891/section-21",
  "json_url": "https://openlegislation.uk/stamp-duties-management-act-1891/section-21.json",
  "legislation": "ukpga/Vict/54-55/38",
  "legislation_title": "Stamp Duties Management Act 1891",
  "legislation_url": "https://openlegislation.uk/stamp-duties-management-act-1891",
  "path": "section/21",
  "kind": "section",
  "number": "21",
  "heading": "Penalty for frauds in relation to duties.",
  "text": "Any person who practises or is concerned in any fraudulent act, contrivance, or device, not specially provided for by law, with intent to defraud Her Majesty of any duty shall incur a penalty not exceeding £3,000.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 21 substituted (27.7.1999 with effect in relation to penalties in respect of things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 114(1)(2), Sch. 17 Pt. I para. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 18(4), 21 modified by virtue of (E.W.) Criminal Law Act 1977 (c.45, SIF 39:1), s. 31 and Criminal Justice Act 1982 (c.48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289C, 289G and (N.I.) S.I. 1984/703 (N.I. 3), arts. 5, 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/54-55/38/section/21",
    "retrieved_at": "2026-10-29T12:33:09.544692+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."
}