S. 101(1)(2) in force at 25.1.2018 by S.I. 2018/33, art. 2(c)

S. 101(3)(4) in force at 18.10.2017 by S.I. 2017/954, art. 2

http://www.legislation.gov.uk/anaw/2016/6/section/101Tax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2024-07-12PART 4INVESTIGATORY POWERS OF WRACHAPTER 3RESTRICTIONS ON POWERS IN CHAPTER 2
101Protection for privileged communications between legal advisers and clients(1)

An information notice may not require a person—

(a)

to provide privileged information, or

(b)

to produce any part of a document that is privileged.

(2)

Information or a document is privileged if a claim for legal professional privilege could be maintained in respect of it in legal proceedings.

(3)

The Welsh Ministers may by regulations make provision for the resolution by the tribunal of any dispute as to whether any information or document is privileged.

(4)

The regulations may, in particular, make provision for the custody of a document while its status is being determined.

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S. 101(1)(2) in force at 25.1.2018 by
<ref eId="cw5idyd22-00699" href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
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<ref eId="cw5idyd22-00700" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/c">art. 2(c)</ref>
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S. 101(3)(4) in force at 18.10.2017 by
<ref eId="cto1jowr2-00287" href="http://www.legislation.gov.uk/id/wsi/2017/954">S.I. 2017/954</ref>
,
<ref eId="cto1jowr2-00288" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2017/954/article/2">art. 2</ref>
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<b>PART 4</b>
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<p>An information notice may not require a person—</p>
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<p>to provide privileged information, or</p>
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<p>to produce any part of a document that is privileged.</p>
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<p>The Welsh Ministers may by regulations make provision for the resolution by the tribunal of any dispute as to whether any information or document is privileged.</p>
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