SCHEDULES

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

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

Barristers, advocates and solicitorsU.K.

22(1)A notice under Part 2 or 3 of this Schedule may not be given to a [F1relevant lawyer] by an authorised officer of the Board but only by the Board.U.K.

(2)Accordingly, in relation to a [F1relevant lawyer], the references in those Parts to an authorised officer of the Board shall be read as references to the Board.

[F2(3)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.]

Textual Amendments

F1Words in Sch. 13 para. 22(1)(2) substituted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 138(a) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)

F2Sch. 13 para. 22(3)(4) inserted (1.1.2010) by Legal Services Act 2007 (c. 29), s. 211(2), Sch. 21 para. 138(b) (with ss. 29, 192, 193); S.I. 2009/3250, art. 2(h)