Schedule 13 Stamp duty land tax: information powers

United Kingdom

1. 1Power of authorised officer to call for documents or information from taxpayer
2. 2Power of authorised officer to call for documents from third party
3. 3Power to call for papers of tax accountant
4. 4Restrictions on powers under Parts 1 to 3
5. 5Powers of board to call for documents or information
6. 6Order of judicial authority for the delivery of documents
7. 7Entry with warrant to obtain evidence of offence
8. 8Falsification etc of documents