Related Commentary  Related CasesRelated HMRC Manuals

15(1)  An unstamped or insufficiently stamped instrument may be stamped after being executed on payment of the unpaid duty and any interest or penalty payable.

15(2)  Any interest or penalty payable on stamping shall be denoted on the instrument by a particular stamp.

History

S. 15 (together with s. 15A and s. 15B below) substituted for the former s. 15 by FA 1999, s. 109(1). The substituted wording applies to instruments executed on or after 1 October 1999, but FA 1999, s.109(1) does not apply to certain transfers or other instruments relating to units under a unit trust scheme (FA 1999, s. 122(1) and (2)).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.