SCHEDULES

SCHEDULE 13Stamp duty land tax: information powers

Part 3Power to call for papers of tax accountant

Contents of notice

17

1

A notice under paragraph 14 must—

a

specify or describe the documents to which it relates, and

b

require the documents to be delivered 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.