SCHEDULES

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

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

Procedure where documents etc are removedU.K.

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—U.K.

(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.