SCHEDULES

SCHEDULE 13Stamp duty land tax: information powers

Part 6Order of judicial authority for the delivery of documents

Obligations of person given notice of application

34

1

A person who has been given notice of intention to apply for an order under paragraph 32 must not—

a

conceal, destroy, alter or dispose of any document to which the application relates, or

b

disclose to any other person information or any other matter likely to prejudice the investigation of the offence to which the application relates.

This is subject to the following qualifications.

2

Sub-paragraph (1)(a) does not prevent anything being done—

a

with the leave of the appropriate judicial authority,

b

with the written permission of an officer of the Board,

c

after the application has been dismissed or abandoned, or

d

after any order made on the application has been complied with.

3

Sub-paragraph (1)(b) does not prevent a professional legal adviser from disclosing any information or other matter—

a

to, or to a representative of, a client of his in connection with the giving by the adviser of legal advice to the client, or

b

to any person—

i

in contemplation or, or in connection with, legal proceedings, and

ii

for the purposes of those proceedings.

This sub-paragraph does not apply in relation to any information or other matter that is disclosed with a view to furthering a criminal purpose.

4

A person who fails to comply with the obligation in sub-paragraph (1)(a) or (b) may be dealt with as if he had failed to comply with an order under paragraph 32.