Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 13 U.K. Stamp duty land tax: information powers

Part 3 U.K. Power to call for papers of tax accountant

Requirement of consent of appropriate judicial authority U.K.

16 (1) The consent of the appropriate judicial authority is required for the giving of a notice under paragraph 14. U.K.

(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.