Part 4

Stamp duty land tax

Compliance

Information powers
93
1
Schedule 13 has effect with respect to the powers of the Inland Revenue to call for documents and information for the purposes of stamp duty land tax.
2
In that Schedule—
- Part 1 confers power on an authorised officer to call for documents or information from the taxpayer;
- Part 2 confers power on an authorised officer to call for documents from a third party;
- Part 3 confers power on an authorised officer to call for the papers of a tax accountant;
- Part 4 imposes restrictions on the powers under Parts 1 to 3;
- Part 5 confers powers on the Board to call for documents or information;
- Part 6 provides for an order of a judicial authority for the delivery of documents;
- Part 7 provides for entry with a warrant to obtain evidence of an offence;
- Part 8 relates to falsification etc of documents.
3
A person who is required by a notice under Part 1, 2 or 3 of Schedule 13 to deliver a document or to provide information, or to make a document available for inspection, and who fails to comply with the notice is liable to a penalty not exceeding £300.
4
If the failure continues after a penalty has been imposed under subsection (3), he is liable to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under that subsection was imposed (but excluding any day for which a penalty under this subsection has already been imposed).
5
No penalty shall be imposed under subsection (3) or (4) in respect of a failure at any time after the failure has been remedied.
6
A person who is required by a notice under Part 1, 2 or 3 of Schedule 13 to deliver a document or to provide information, or to make a document available for inspection, and who fraudulently or negligently delivers, provides or makes available any incorrect document or information is liable to a penalty not exceeding £3,000.