SCHEDULES

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

Part 7 U.K. Entry with warrant to obtain evidence of offence

Extent of powers conferred by warrant U.K.

46 U.K. The powers conferred by a warrant under this Part of this Schedule are not exercisable—

(a) by more than such number of officers of the Board as may be specified in the warrant,

(b) outside such times of day as may be so specified, and

(c) if the warrant so provides, otherwise than in the presence of a constable in uniform.