# Stamp Duties Management Act 1891, Section 21: Penalty for frauds in relation to duties.

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/Vict/54-55/38/section/21 (the official version)
Page: https://openlegislation.uk/stamp-duties-management-act-1891/section-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.