SCHEDULES
SCHEDULE 13Stamp duty land tax: information powers
Part 7Entry with warrant to obtain evidence of offence
Procedure where documents etc are removed
49
(1)
An officer of the Board who removes anything in the exercise of the powers conferred by this Part of this Schedule shall, if so requested by a person showing himself—
(a)
to be the occupier of the premises from which it was removed, or
(b)
to have had custody or control of it immediately before the removal,
provide that person with a record of what he removed.
(2)
The officer of the Board shall provide the record within a reasonable time from the making of the request for it.