Stamp Duties Consolidation Act 1999 section 133

Application of certain provisions relating to penalties under Taxes Consolidation Act, 1997

Section 133 applies a set of income tax penalty procedures from the Taxes Consolidation Act 1997 to fines and penalties arising under the stamp duty code.

• Seven specified TCA 1997 penalty procedure sections are imported into stamp duty law, with any necessary modifications.
• The imported procedures apply to fines and penalties under SDCA 1999 or any other enactment imposing fines or penalties in relation to stamp duty.
• The fine or penalty is treated as if it were a penalty under the Income Tax Acts for the purpose of applying these procedures.
• Section 22 of the Inland Revenue Regulation Act 1890 does not apply where any of the imported TCA 1997 sections apply by virtue of this section.