A person commits an offence if he is knowingly concerned in the fraudulent evasion of stamp duty land tax by him or any other person1.
An officer of the Revenue and Customs authorised for the purpose may make a determination imposing a penalty under the stamp duty land tax provisions2, and setting it at such amount as in the officer's opinion is correct or appropriate3. Notice of the determination must be served on the person liable to the penalty4,and the notice also must state the date on which it is issued, and the time within which an appeal against the
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