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The Stamp Duty Land Tax (Administration) Regulations 2003

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Resolution of disputes as to legal privilege

38.—(1) This regulation applies where there is a dispute between the Board and a person against whom an order has been made as to whether a document, or part of a document, is an item subject to legal privilege.

(2) The person against whom an order has been made may apply to the appropriate judicial authority to resolve the dispute.

(3) All the documents to which an application under paragraph (2) relates must be lodged in the court at the same time as the application is made and shall be held by the court until the appropriate judicial authority resolves the dispute.

(4) The court shall give the Board notice of an application made under paragraph (2) not less than five working days before the hearing of the application, and the Board shall be entitled to appear and be heard at that hearing in addition to the person making the application.

(5) On the hearing of an application made under paragraph (2), the appropriate judicial authority shall—

(a)resolve the dispute by confirming whether the document, or part of the document, is or is not an item subject to legal privilege; and

(b)order the costs of the application to be met by the Board except where it holds that no document, or no part of any document, to which the application relates is an item subject to legal privilege.

(6) Where a person makes an application under paragraph (2) within the period mentioned in regulation 37(1), he shall be treated as having complied with the order in relation to the documents to which the application relates until the appropriate judicial authority resolves the dispute.

(7) A dispute may be resolved at any time by the Board and the person against whom an order has been made reaching an agreement, whether in writing or otherwise, and, for all purposes, the consequences of such an agreement shall be the same as those which would have ensued if, at the time when the agreement was reached, the appropriate judicial authority had resolved the dispute.

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