SCHEDULES
SCHEDULE 13Stamp duty land tax: information powers
Part 2Power of authorised officer to call for documents from third party
Contents of notice under paragraph 6
8
1
A notice under paragraph 6 must—
a
specify or describe the documents to which it relates, and
b
require the documents to be delivered or made available within such time as may be specified in the notice.
2
The period specified for complying with the notice must not be less than 30 days after the date of the notice.
3
Subject to paragraph 11 (power to give notice in respect of unnamed taxpayer or taxpayers), a notice under this paragraph must name the taxpayer to whom it relates.