Taxes Management Act 1970

[F16(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.]

Textual Amendments

F1Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39