SCHEDULES

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

Part 3 U.K.Power to call for papers of tax accountant

Contents of notice U.K.

17 (1) A notice under paragraph 14 must— U.K.

(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.