SCHEDULE 13Stamp duty land tax: information powers
Part 7Entry with warrant to obtain evidence of offence
Endorsement and custody etc of warrant
52
(1)
Where entry has been made with a warrant under this Part of this Schedule, and the officer making the entry has seized any things under the authority of the warrant, he shall endorse on or attach to the warrant a list of the things seized.
(2)
The following provisions (which relate to return, retention and inspection of warrants), that is—
(a)
in England and Wales, section 16(10) to (12) of the Police and Criminal Evidence Act 1984 (c. 60), and
(b)
in Northern Ireland, Article 18(10) to (12) of the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)),
apply to a warrant under this Part of this Schedule (together with any list endorsed on or attached to it under sub-paragraph (1)) as they apply to a warrant issued to a constable under any enactment.