SCHEDULES
SCHEDULE 13Stamp duty land tax: information powers
Part 4Restrictions on powers under Parts 1 to 3
22Barristers, advocates and solicitors
1
A notice under Part 2 or 3 of this Schedule may not be given to a barrister, advocate or solicitor by an authorised officer of the Board but only by the Board.
2
Accordingly, in relation to a barrister, advocate or solicitor, the references in those Parts to an authorised officer of the Board shall be read as references to the Board.