Part 6 Order of Judicial Authority for the Delivery of Documents
Finance Act 2003 (2003 c 14) | Legislation

Part 6 Order of Judicial Authority for the Delivery of Documents

Order for the delivery of documents

32

(1)     The appropriate judicial authority may make an order under this paragraph if satisfied on information on oath given by an authorised officer of the Board—

(a)     that there is reasonable ground for suspecting that an offence involving serious fraud in connection with, or in relation to, stamp duty land tax has been or is about to be committed, and

(b)     that documents that may be required as evidence for the purposes of any proceedings in respect of such an offence are or may be in the power or possession of any person.

(2)     An order under this paragraph is an order requiring the person who appears to the authority to have in his possession or power the documents specified or described in the order to deliver them to an officer of the Board within—

(a)     ten working days after the day on which notice of the order is served on him, or

(b)     such shorter or longer period as may be specified in the order.

For this purpose a “working day†means any day other than a Saturday, Sunday

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