Finance Act, 1999
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Amendment of section 107 (particulars to be delivered in cases of transfers and leases) of Finance Act. 1994. |
167.— Section 107 of the Finance Act, 1994 , is hereby amended— | |
(a) by the substitution of the following subsection for subsection (2): | ||
“(2) Notwithstanding anything in section 12 or 14 of the Act of 1891, any transfer or lease to which regulations made pursuant to subsection (1) apply shall not, other than in criminal proceedings or in civil proceedings by the Commissioners to recover stamp duty, be given in evidence, or be available for any purpose unless it is stamped with a stamp denoting that all particulars prescribed by the Commissioners have been delivered.”, | ||
and | ||
(b) in subsection (3) by the substitution of “and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section” for “and shall be liable on summary conviction to a fine not exceeding £500”. |