Finance Act 2003 (c. 14)

SCHEDULES

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

Part 2 U.K. Power of authorised officer to call for documents from third party

Contents of notice under paragraph 6 U.K.

8 (1) A notice under paragraph 6 must— U.K.

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

(b) require the documents to be delivered or made available 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.

(3) Subject to paragraph 11 (power to give notice in respect of unnamed taxpayer or taxpayers), a notice under this paragraph must name the taxpayer to whom it relates.