In the heading of Part II of Schedule 17, the words “Determination of Penalty, Reviews and Appeals” substituted for the words “Determination of Penalty and Appeals” by SI 2009/56, art. 3(1) and Sch. 1, para. 279, operative from 1 April 2009, subject to transitional and saving provisions in SI 2009/56, Sch. 3.


Related Commentary  

9(1)  This Part of this Schedule applies to penalties under the enactments relating to stamp duty, other than penalties under section 15B of the Stamp Act 1891 (penalty on late stamping).

9(2)  Nothing in this Part of this Schedule affects criminal proceedings for an offence.

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