# The Revenue Scotland and Tax Powers Act (Privileged Communications) Regulations 2015, Regulation 2: Interpretation


In these Regulations—
“the Act” means the Revenue Scotland and Tax Powers Act 2014;
“document” means information, a document or part of a document;
“document in dispute” is a document over which there is a dispute between Revenue Scotland and a person who has been given an information notice as to whether the document is privileged;
“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;
“taxpayer” means a person who is given a notice under section 123 of the Act;
“third party” means a person who is given a notice under section 124 of the Act;
“working day” means any day except a Saturday, a Sunday, Christmas Day, Good Friday or a bank holiday under section 1 of the Banking and Financial Dealings Act 1971.

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Source: https://www.legislation.gov.uk/ssi/2015/38/regulation/2 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-privileged-communications-regulations-2015/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.