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SCHEDULE 18
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STAMP DUTY: MINOR AMENDMENTS AND REPEAL OF OBSOLETE PROVISIONS |
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PART I |
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MINOR AMENDMENTS |
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Introduction |
| | 1. The provisions of this Part of this Schedule have effect for the purposes of the enactments relating to stamp duty.
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Payment by cheque |
| | 2. - (1) Where-
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(a) any payment to the Commissioners is made by cheque, and |
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(b) the cheque is paid on its first presentation to the banker on whom it is drawn, |
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the payment is treated as made on the day on which the cheque was first received by the Commissioners.
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(2) Sub-paragraph (1) applies where the cheque was first received by the Commissioners on or after 1st October 1999.
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Evidence in cases of fraudulent conduct, etc. |
| | 3. - (1) Statements made or documents produced by or on behalf of a person are not inadmissible in any such proceedings as are mentioned in sub-paragraph (2) by reason only that it has been drawn to that person's attention-
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(a) that pecuniary settlements may be accepted instead of a penalty being determined, or proceedings being instituted, or |
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(b) that, though no undertaking can be given as to whether or not the Commissioners will accept such a settlement in the case of any particular person, it is the practice of the Commissioners to be influenced by the fact that a person has made a full confession of any fraudulent conduct to which he had been a party and has given full facilities for investigation, |
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and that he was or may have been induced thereby to make the statements or produce the documents.
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(2) The proceedings mentioned in sub-paragraph (1) are-
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(a) any criminal proceedings against the person in question for any form of fraudulent conduct in connection with or in relation to stamp duty, and |
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(b) any proceedings against that person for the recovery of any stamp duty or interest on unpaid stamp duty due from him, and |
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(c) any proceedings for a penalty, or on appeal against the determination of a penalty, in connection with or in relation to stamp duty. |
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References to duration of lease |
| | 4. In relation to Scotland, the expression "term", where referring to the duration of a lease, means "period".
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