SCHEDULES
SCHEDULE 13Stamp duty land tax: information powers
Part 3Power to call for papers of tax accountant
Requirement of consent of appropriate judicial authority
16
1
The consent of the appropriate judicial authority is required for the giving of a notice under paragraph 14.
2
Consent shall not be given unless that authority is satisfied that in all the circumstances the officer is justified in proceeding under that paragraph.
3
The appropriate judicial authority is—
a
in England and Wales, a circuit judge;
b
in Scotland, a sheriff;
c
in Northern Ireland, a county court judge.