SCHEDULES

SCHEDULE 13Stamp duty land tax: information powers

Part 6Order of judicial authority for the delivery of documents

33Notice of application for order

1

A person is entitled—

a

to notice of the intention to apply for an order against him under paragraph 32, and

b

to appear and be heard at the hearing of the application,

unless the appropriate judicial authority is satisfied that this would seriously prejudice the investigation of the offence.

2

The Inland Revenue may make provision by regulations as to the notice to be given, the contents of the notice and the manner of giving it.