{
  "url": "https://openlegislation.uk/information-notice-resolution-of-disputes-as-to-privileged-communications-regulations-2009/regulation-2",
  "json_url": "https://openlegislation.uk/information-notice-resolution-of-disputes-as-to-privileged-communications-regulations-2009/regulation-2.json",
  "legislation": "uksi/2009/1916",
  "legislation_title": "The Information Notice: Resolution of Disputes as to Privileged Communications Regulations 2009",
  "legislation_url": "https://openlegislation.uk/information-notice-resolution-of-disputes-as-to-privileged-communications-regulations-2009",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“document” means information, a document or part of a document;\na “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;\n“officer” means an officer of Revenue and Customs;\na “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;\n“Schedule 36” means Schedule 36 to the Finance Act 2008;\n“taxpayer” means a person who is given a notice under paragraph 1 of Schedule 36;\n“third party” means a person who is given a notice under paragraph 2 or paragraph 5 of Schedule 36;\n“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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1971 c. 80."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1916/regulation/2",
    "retrieved_at": "2026-10-29T03:08:30.384420+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}