SCHEDULES
SCHEDULE 13Stamp duty land tax: information powers
Part 7Entry with warrant to obtain evidence of offence
Document not to be retained if photograph or copy sufficient
50
Where anything that has been removed by an officer of the Board as mentioned in paragraph 49 is of such a nature that a photograph or copy of it would be sufficient—
a
for use as evidence at a trial for an offence, or
b
for forensic examination or for investigation in connection with an offence,
it shall not be retained longer than is necessary to establish that fact and to obtain the photograph or copy.