SCHEDULES

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

Part 4 U.K. Restrictions on powers under Parts 1 to 3

Provision of copies instead of original documents U.K.

23 (1) To comply with a notice under Part 1 or 3 of this Schedule, and as an alternative to delivering documents to comply with a notice under Part 2 of this Schedule, copies of documents may be delivered instead of originals. U.K.

(2) The copies must be photographic or otherwise by way of facsimile.

(3) If so required by the officer (or, as the case may be, the Board) in the case of any documents specified in the requirement, the originals must be made available for inspection by a named officer of the Board.

(4) Failure to comply with such a requirement counts as failure to comply with the notice.