{
  "url": "https://openlegislation.uk/information-notice-resolution-of-disputes-as-to-privileged-communications-regulations-2009/regulation-6",
  "json_url": "https://openlegislation.uk/information-notice-resolution-of-disputes-as-to-privileged-communications-regulations-2009/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Procedure where information notice given during inspection of premises is in dispute",
  "text": "(1) The following procedure applies where there is a dispute falling within regulation 3(b).\n(2) On receipt of the information notice, the taxpayer, third party or person acting on their behalf shall indicate to the officer carrying out the inspection each document, required under the information notice, which is in dispute.\n(3) The taxpayer, third party or person acting on their behalf must place the document or documents in dispute, or a copy of such document or documents, in an appropriate container which prevents the contents being visible.\n(4) The container shall be—\n(a) sealed, labelled and signed by that person;\n(b) countersigned by the officer; and\n(c) given into the custody of the officer.\n(5) The officer shall deliver the container to the First-tier Tribunal with the seal intact within forty-two working days of having taken custody of it together with an application to that Tribunal to consider and resolve the dispute.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1916/regulation/6",
    "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."
}