SCHEDULES

SCHEDULE 13Stamp duty land tax: information powers

Part 4Restrictions on powers under Parts 1 to 3

25Documents subject to legal privilege

1

A notice under Part 2 or 3 of this Schedule does not oblige a barrister, advocate or solicitor to deliver or make available, without his client’s consent, any document with respect to which a claim to legal privilege could be maintained.

2

“Legal privilege” here has the same meaning as in paragraph 35 of this Schedule.