Schedule 2, Part 2, paragraph 14(2)

The following services are “exempt legal services”— legal representation by a lawyer in judicial proceedings or other dispute resolution proceedings, whether in or outside the United Kingdom; the giving of legal advice by a lawyer in connection with, or in contemplation of, any such proceedings; document certification or authentication services provided by a notary in circumstances where the certification or authentication is required under an enactment or other rule of law to be performed by a notary; legal services provided by a person required to provide them under an enactment or an order of a court or tribunal.

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Source: legislation.gov.uk · retrieved 2026-09-04