SCHEDULES

SCHEDULE 13Stamp duty land tax: information powers

Part 4Restrictions on powers under Parts 1 to 3

Barristers, advocates and solicitors

22(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.