SCHEDULES

SCHEDULE 13Stamp duty land tax: information powers

Part 5Powers of board to call for documents or information

Notice requiring delivery of documents or provision of information

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1

The Board may by notice in writing require a person—

a

to deliver to a named officer of the Board such documents as are in the person’s possession or power and (in the Board’s reasonable opinion) contain, or may contain, information relevant to—

i

any tax liability to which the person is or may be subject, or

ii

the amount of any such liability, or

b

to provide to a named officer of the Board such information as the Board may reasonably require as being relevant to, or to the amount of, any such liability.

2

Notice under this paragraph shall not be given unless the Board have reasonable grounds for believing—

a

that the person to whom it relates may have failed, or may fail, to comply with any provision of this Part of this Act, and

b

that any such failure is likely to have led, or to lead, to serious prejudice to the proper assessment or collection of tax.