SCHEDULES
SCHEDULE 13Stamp duty land tax: information powers
Part 6Order of judicial authority for the delivery of documents
Resolution of disputes as to legal privilege
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1
The Inland Revenue may make provision by regulations for the purposes of this Part of this Schedule for the resolution of disputes as to whether a document, or part of a document, is an item subject to legal privilege.
2
The regulations may, in particular, make provision as to—
a
the custody of the document whilst its status is being decided,
b
the appointment of an independent, legally qualified person to decide the matter,
c
the procedures to be followed, and
d
who is to meet the costs of the proceedings.