UK Offence Report

Assessing in giving incorrect notice etc.

regulation 99 of The Stamp Duty Reserve Tax (Amendment) Regulations 1993

This offence was read from the text as made, and no revised version was available, so a later revocation could not be ruled out. Check the current text at legislation.gov.uk.

What the provision says

99 Any person who assists in or induces the giving of any notice under regulation 4, or any information under regulation 5, of the Stamp Duty Reserve Tax Regulations 1986 which he knows to be incorrect shall be liable to

a penalty not exceeding £3,000.

Text as made, from legislation.gov.uk. © Crown copyright, reused under the Open Government Licence v3.0. This is the text as originally made; later amendments are not shown here.

Who it binds, and what has to be proved

Binds
a person
Conduct
breaching the provision
Fault element
Strict liability
Burden of proof
No statutory defence — prosecution proves everything

The prosecution must prove that the conduct happened. This is a strict liability offence as drafted: the provision uses no word of intention, knowledge, recklessness or negligence, so there is no need to show that a person meant to do it, knew about it, or was careless.

Intention, knowledge and carelessness are irrelevant to guilt. They may still matter a great deal to sentence.

The provision states no defence, so the prosecution bears the burden on every element of the offence.

Classifier’s reasoning: no word of intention, knowledge, recklessness or negligence in the offence or its provision.

What would breach regulation 99?

These are illustrations, not law. They are generated from the provision’s own words to show the shape of the offence. Whether any particular conduct is caught depends on the full text, on any amendment since, and on the facts.

  1. On these words an offence is committed where a person assists in or induces the giving of any notice under regulation 4, or any information under regulation 5, of the Stamp Duty Reserve Tax Regulations 1986 which he knows to be incorrect.
  2. Doing what the provision prohibits, or failing to do what it requires under the Stamp Duty Reserve Tax (Amendment) Regulations 1993.

Penalty

Mode of trial
Not determined
Maximum fine
£3,000
Maximum prison (summary)
Not determined

Sentencing

Offences of this kind are usually sentenced under the guidelines below. This is a mapping by subject, not a finding about this provision, and the links go to a search of the Sentencing Council’s own site.

Prosecution figures

No published per-offence figure was found for this provision, and it could not be matched to a Ministry of Justice offence code. Offences created by statutory instrument very largely do not have one. Absence of a figure is not evidence that the offence is unused.

Status and lifecycle

Current status
Status not determined
Made
10 December 1993
In force from
1 January 1994
Extent
Not stated

How this was established: read from the text as made; no revised version available, so later revocation could not be ruled out.

What the instrument is for

(This note is not part of the Regulations) — the explanatory note published with the instrument, © Crown copyright.

The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711) (“the principal Regulations”) provide, in regulation 20 (1), that the provisions of the Taxes Management Act 1970 specified in the Table in Part I of the Schedule to those Regulations (“the Schedule”) shall apply subject to any modification specified in that Table. Regulation 20(3) of the principal Regulations provides for those provisions (as modified where appropriate) to be restated in Part II of the Schedule. These Regulations amend the Table in Part I of the Schedule to take account of certain amendments to the 1970 Act since the making of the principal Regulations, and restate in Part II of the Schedule the amended provisions. They also make amendments to regulations 8, 12, 13 and 18 of the principal Regulations.

Read the full note and every offence in this instrument

Other offences in the same instrument

How this was identified as an offence

Everything above rests on the judgement that this provision creates a criminal offence, rather than mentioning one. That judgement is made by rule, from the words of the provision, and this is the rule that made it — with a confidence of 0.68.

Basis
the provision states a penalty in older drafting
Confidence
0.68 of 1.00

A provision that states a penalty for an offence created elsewhere can read very like one that creates an offence, and the rules can mistake the one for the other. If the text quoted above sets a penalty for something made an offence by another provision, treat the classification on this page with that in mind, and read the instrument.

Check the source