Finance Act 2003 (c. 14)

SCHEDULES

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

Part 1 U.K. Power of authorised officer to call for documents or information from taxpayer

Contents of notice under this Part U.K.

3 (1) A notice under paragraph 1 must— U.K.

(a) specify or describe the documents or information to which it relates, and

(b) require the documents to be delivered, or the information to be provided, within such time as may be specified in the notice.

(2) The period specified for complying with the notice must not be less than 30 days after the date of the notice.