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.