{
  "url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999",
  "json_url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999.json",
  "id": "uksi/1999/2537",
  "title": "The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999",
  "short_title": "Stamp Duty (Collection and Recovery of Penalties) 1999",
  "long_title": "These Regulations provide for the collection and recovery of penalties relating to stamp duty. They apply to penalties to which Part II of Schedule 17 to the Finance Act 1999 applies, that is all penalties under the enactments relating to stamp duty other than those under section 15B of the Stamp Act 1891 (penalty on late stamping). Like the provisions of Schedule 17 to the Finance Act 1999, the Regulations have effect in relation to penalties in respect of things done or omitted on or after 1st October 1999.",
  "citation": "S.I. 1999/2537",
  "type": "uksi",
  "year": "1999",
  "number": "2537",
  "version": "current",
  "date": "1999-09-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 10,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "The Management Act: provisions to apply",
      "url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/schedule/part-I",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/II",
      "kind": "part",
      "number": "II",
      "heading": "TAXES MANAGEMENT ACT 1970",
      "url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/schedule/part-II",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-13",
      "size": null,
      "url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/pdf/uksi_19992537_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1999/2537/pdfs/uksi_19992537_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "Sch. Pt. 2",
      "affecting": "uksi/2009/1890",
      "affecting_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
      "affecting_provisions": "art. 3(3)(a)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. Pt. 2",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 71(2)(a)(i)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. Pt. 2",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 71(2)(a)(ii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. Pt. 2",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 71(2)(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. Pt. 2",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 71(3)"
    },
    {
      "type": "word omitted",
      "affected_provisions": "Sch. Pt. 1 Table",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 70(2)(a)"
    },
    {
      "type": "entry omitted",
      "affected_provisions": "Sch. Pt. 1 Table",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 70(2)(b)"
    },
    {
      "type": "entry omitted",
      "affected_provisions": "Sch. Pt. 1 Table",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 70(3)"
    },
    {
      "type": "entry omitted",
      "affected_provisions": "Sch. Pt. 1 Table",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 70(4)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. Pt. 2",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 71(4)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1999/16",
      "title": "Finance Act 1999",
      "url": "https://openlegislation.uk/finance-act-1999",
      "provisions": [
        "schedule/17/paragraph/16",
        "schedule/17/paragraph/17"
      ]
    }
  ],
  "changes_made_to": 10,
  "changes_made_to_url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/stamp-duty-collection-and-recovery-of-penalties-regulations-1999/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2537",
    "retrieved_at": "2026-10-29T09:55:35.195829+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."
}