Version Superseded: 20/03/2014
Point in time view as at 27/07/2010.
Finance Act 2008, Cross Heading: Privileged communications between professional legal advisers and clients is up to date with all changes known to be in force on or before 09 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.
23(1)An information notice does not require a person—U.K.
(a)to provide privileged information, or
(b)to produce any part of a document that is privileged.
(2)For the purpose of this Schedule, information or a document is privileged if it is information or a document in respect of which a claim to legal professional privilege, or (in Scotland) to confidentiality of communications as between client and professional legal adviser, could be maintained in legal proceedings.
(3)The Commissioners may by regulations make provision for the resolution by the [F1tribunal] of disputes as to whether any information or document is privileged.
(4)The regulations may, in particular, make provision as to—
(a)the custody of a document while its status is being decided, F2...
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in Sch. 36 para. 23(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(6)(a)
F2Sch. 36 para. 23(4)(b) and word omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(6)(b)
Commencement Information
I1Sch. 36 para. 23 in force at 1.4.2009 by S.I. 2009/404, art. 2
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