The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999

In force

This text since 9 Sept 1999law://uk/uksi/1999/2537@2026-11-13

Contents

1Citation, commencement and effect#

(1)These Regulations may be cited as the Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 and shall come into force on 1st October 1999.

(2)These Regulations have effect in relation to penalties in respect of things done or omitted on or after 1st October 1999.

2Interpretation#

In these Regulations—• “the enactments relating to stamp duty” means the Stamp Act 1981 and any enactment amending, or which is to be construed as one with, that Act;• “the Management Act” means the Taxes Management Act 1970;• “stamp duty penalty” means a penalty under the enactments relating to stamp duty, other than a penalty under section 15B of the Stamp Act 1891.

3The Management Act: provisions to apply#

(1)The provisions of the Management Act specified in the first column of the Table in Part I of the Schedule to these Regulations shall apply in relation to stamp duty penalties as they apply in relation to taxes within the meaning of that Act subject to any modification specified in the second column of that Table.

(2)Any expression which is used in a provision of the Management Act as applied by this regulation, and to which a meaning is not given by that Act as so applied, shall in that provision have the same meaning as in the enactments relating to stamp duty or these Regulations.

(3)The provisions of the Management Act which are applied subject to modifications by this regulation are restated (as modified where appropriate) in Part II of the Schedule to these Regulations.

Schedule

Part I

Part II · Taxes management act 1970

Contains public sector information licensed under the Open Government Licence v3.0.

Defined terms · 3

Show every defined term

stamp duty penalty
means a penalty under the enactments relating to stamp duty, other than a penalty under section 15B of the Stamp Act 1891.
the enactments relating to stamp duty
means the Stamp Act 1981 and any enactment amending, or which is to be construed as one with, that Act;
the Management Act
means the Taxes Management Act 1970;

Connections

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Amended by 2: The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009; The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009

History · 1 version

9 Sept 1999Reading