Taxes Management Act 1970, Cross Heading: Resolution of disputes as to legal privilege is up to date with all changes known to be in force on or before 16 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
F1Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39
6(1)The Board may make provision by regulations for the resolution of disputes as to whether a document, or part of a document, is an item subject to legal privilege.U.K.
(2)The regulations may, in particular, make provision as to—
(a)the custody of the document whilst its status is being decided;
(b)the appointment of an independent, legally qualified person to decide the matter;
(c)the procedures to be followed; and
(d)who is to meet the costs of the proceedings.]
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