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Contents

Legislation

Finance Act 2003

Crossheading Compliance

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Section 93 Information powers
Section 94 Power to inspect premises
Section 95 Offence of fraudulent evasion of tax
Section 96 Penalty for assisting in preparation of incorrect return etc
Section 97 Power to allow further time and reasonable excuse for failure
Section 98 Admissibility of evidence not affected by offer of settlement etc
Section 99 General provisions about penalties

Part 4 Stamp duty land tax
Crossheading Compliance

Crossheading Compliance

From legislation.gov.uk

Contents

Section 93 Information powers
Section 94 Power to inspect premises
Section 95 Offence of fraudulent evasion of tax
Section 96 Penalty for assisting in preparation of incorrect return etc
Section 97 Power to allow further time and reasonable excuse for failure
Section 98 Admissibility of evidence not affected by offer of settlement etc
Section 99 General provisions about penalties