ORDER FOR THE DELIVERY OF DOCUMENTS

Related Commentary  

32(1)  The appropriate judicial authority may make an order under this paragraph if satisfied on information on 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.

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