Interpretation
2. 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(1).