Related Commentary  Related HMRC Manuals

15B(1)  A penalty is payable on the stamping of an instrument which is not presented for stamping within 30 days after–

(a)if the instrument is executed in the United Kingdom or relates to land in the United Kingdom, the day on which it is so executed;

(b)if the instrument is executed outside the United Kingdom and does not relate to land in the United Kingdom, the day on which it is first received in the United Kingdom.

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