# The Information Notice: Resolution of Disputes as to Privileged Communications Regulations 2009, 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.

---
Source: https://www.legislation.gov.uk/uksi/2009/1916/regulation/2 (the official version)
Page: https://openlegislation.uk/information-notice-resolution-of-disputes-as-to-privileged-communications-regulations-2009/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.