Finance Act, 1991

Amendment of certain provisions relating to fines.

106.—(1) Where an act or omission occurs in respect of which a person would, but for this section, have incurred the fine provided for in any provision of the Acts specified in column (2) of the Table to this section at any reference number, the person shall, in lieu of the fine so provided for, be liable to the fine specified in column (3) of the said Table at that reference number and that provision shall be construed and have effect accordingly.

TABLE

Reference Number

Provision of the Acts

Fine

(1)

(2)

(3)

£

1

Section 8 (3) of the Act of 1891.

500

2

Section 9 of the Act of 1891.

1,000

3

Section 17 of the Act of 1891.

500

4

Section 83 of the Act of 1891.

500

5

Section 100 of the Act of 1891.

500

6

Section 107 of the Act of 1891.

500

7

Section 109 (2) of the Act of 1891.

500

8

Section 20 of the Stamp Duties Management Act, 1891.

500

9

Section 21 of the Stamp Duties Management Act, 1891.

1,000

10

Section 4 (2) of the Finance (1909-10) Act, 1910 .

500

11

Section 41 (3) of the Finance Act, 1970 .

500

(2) This section shall have effect as respects an act or omission which occurs on or after the 1st day of November, 1991.