Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 13 U.K. Stamp duty land tax: information powers

Part 4 U.K. Restrictions on powers under Parts 1 to 3

Barristers, advocates and solicitors U.K.

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. U.K.

(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.