SCHEDULES
SCHEDULE 13Stamp duty land tax: information powers
Part 6Order of judicial authority for the delivery of documents
37Complying with an order
1
The Inland Revenue may make provision by regulations as to how a person is to comply with an order under paragraph 32.
2
The regulations may, in particular, make provision as to—
a
the officer of the Board to whom the documents are to be produced,
b
the address to which the documents are to be taken or sent, and
c
the circumstances in which sending documents by post complies with the order.
3
Where an order relates to a document in electronic or magnetic form, the order shall be taken to require the person to deliver the information recorded in the document in a form in which it is visible and legible.