SCHEDULES

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

Part 2 U.K. Power of authorised officer to call for documents from third party

Copy of notice to be given to taxpayer U.K.

9 (1) Where a notice is given to a person under this paragraph, the officer shall give a copy of the notice to the taxpayer to whom it relates. U.K.

(2) This paragraph does not apply if, on application by the officer, a General or Special Commissioner directs that it shall not apply.

(3) Such a direction shall only be given if the Commissioner is satisfied that the officer has reasonable grounds for suspecting the taxpayer of fraud.