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Legislation
Finance Act 2003

Crossheading Compliance

  • Section 93 Information powers
  • Section 94 Power to inspect premises
  • Section 95 Offence of fraudulent evasion of tax
  • Section 96 Penalty for assisting in preparation of incorrect return etc
  • Section 97 Power to allow further time and reasonable excuse for failure
  • Section 98 Admissibility of evidence not affected by offer of settlement etc
  • Section 99 General provisions about penalties
  1. Compliance
  2. Information powers

Section 93 | Information powers F1F2

From legislation.gov.uk

(1)Schedule 13 has effect with respect to the powers of the Inland Revenue to call for documents and information for the purposes of stamp duty land tax.

(2)In that Schedule—

(3)RepealedF3

(4)RepealedF3

(5)RepealedF3

(6)RepealedF3

Notes

  1. F1

    S. 93(2) entries omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(2)(a)(i)

  2. F2

    Words in s. 93(2) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 58(2)(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

  3. F3

    S. 93(3)-(6) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 58(2)(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

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