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 F2relevant lawyer by an authorised officer of the Board but only by the Board.
2
Accordingly, in relation to a F2relevant lawyer, the references in those Parts to an authorised officer of the Board shall be read as references to the Board.
F13
“Relevant lawyer” means a barrister, advocate, solicitor or other professional legal adviser communications with whom may be the subject of a claim to legal privilege.
4
“Legal privilege” here has the same meaning as in paragraph 35 of this Schedule.