SCHEDULES

SCHEDULE 13Stamp duty land tax: information powers

Part 4Restrictions on powers under Parts 1 to 3

Personal records or journalistic material

20

1

Parts 1 to 3 of this Schedule do not apply—

a

to documents that are personal records or journalistic material, or

b

to information contained in any personal records or journalistic material.

2

In sub-paragraph (1)—

  • “personal records” means personal records as defined in section 12 of the Police and Criminal Evidence Act 1984 (c. 60) or, in Northern Ireland, in Article 14 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)); and

  • “journalistic material” means journalistic material as defined in section 13 of that Act or, in Northern Ireland, in Article 15 of that Order.