s 114 Penalties for late stamping
(1) Section 15B of the Stamp Act 1891 (c. 39) (late stamping: penaties) is amended as follows. (2) In subsection (1)— (a) in paragraph (a) (penalty where instrument not stamped within 30 days of execution), after “is executed in the United Kingdom” insert “ or relates to land in the United Kingdom ” ; (b) in paragraph (b) (penalty where instrument not stamped within 30 days of instrument being first received in the United Kingdom), after “is executed outside the United Kingdom” insert “ and does not relate to land in the United Kingdom ” . (3) After that subsection insert— (1A) For the purposes of subsection (1) every instrument that (whether or not it also relates to any other transaction) relates to a transaction which to any extent involves land in the United Kingdom is an instrument relating to land in the United Kingdom. (4) This section applies in relation to instruments executed on or after the day on which this Act is passed.