Finance Act 2003 (c. 14)

SCHEDULES

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

Part 6 U.K. Order of judicial authority for the delivery of documents

Sanction for failure to comply with order U.K.

40 (1) A person who fails to comply with an order under this Part of this Schedule may be dealt with as if he had committed a contempt of the court. U.K.

(2) For this purpose “the court” means—

(a) in relation to an order made by a circuit judge, the Crown Court;

(b) in relation to an order made by a sheriff, a sheriff court;

(c) in relation to an order made by a county court judge in Northern Ireland, a county court in Northern Ireland.