SCHEDULES

SCHEDULE 13Stamp duty land tax: information powers

Part 5Powers of board to call for documents or information

Exclusion of personal records or journalistic material

31

(1)

This Part of this Schedule does not apply to documents that are personal records or journalistic material.

(2)

In sub-paragraph (1)—

“personal records” means personal records as defined in section 12 of the Police and Criminal Evidence Act 1984 (c. 60) or, in Northern Ireland, in Article 14 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)); and

“journalistic material” means journalistic material as defined in section 13 of that Act or, in Northern Ireland, in Article 15 of that Order.