Regulation 2 Interpretation

In these Regulations—

• “document” means information, a document or part of a document;

  a “document in dispute” is a document over which there is a dispute between HMRC and a person who has been given an information notice as to whether the document is privileged;

• “officer” means an officer of Revenue and Customs;

  a “person acting on behalf of” a taxpayer or a third party means any person who is acting on behalf of a taxpayer or third party in relation to an information notice;

• “Schedule 36” means Schedule 36 to the Finance Act 2008;

• “taxpayer” means a person who is given a notice under paragraph 1 of Schedule 36;

• “third party” means a person who is given a notice under paragraph 2 or paragraph 5 of Schedule 36;

• “working day” means any day except a Saturday, Sunday, Christmas Day, Good Friday or a bank holiday under section 1 of the Banking and Financial Dealings Act 1971^f1.