Finance Act, 1999

Amendment of section 41 (stamp duty on bills of exchange and promissory notes) of Finance Act, 1970.

165.Section 41 of the Finance Act, 1970 , is hereby amended in subsection (3) (as amended by the Finance Act, 1991 ) by the substitution of “penalty of £500” for “fine of 500 pounds” and of “any penalty” for “any fine or penalty”.