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.