SCHEDULE 3 Powers of entry and inspection
Matters exempt from inspection and seizure
9
(1)
Subject to the provisions of this paragraph, the powers of inspection and seizure conferred by a warrant issued under this Schedule shall not be exercisable in respect of—
(a)
any communication between a professional legal adviser and his client in connection with the giving of legal advice to the client with respect to his obligations, liabilities or rights under this Act, or
(b)
any communication between a professional legal adviser and his client, or between such an adviser or his client and any other person, made in connection with or in contemplation of proceedings under or arising out of this Act (including proceedings before the Tribunal) and for the purposes of such proceedings.
(2)
Sub-paragraph (1) applies also to—
(a)
any copy or other record of any such communication as is there mentioned, and
(b)
any document or article enclosed with or referred to in any such communication if made in connection with the giving of any advice or, as the case may be, in connection with or in contemplation of and for the purposes of such proceedings as are there mentioned.
(3)
This paragraph does not apply to anything in the possession of any person other than the professional legal adviser or his client or to anything held with the intention of furthering a criminal purpose.
(4)
In this paragraph references to the client of a professional legal adviser include references to any person representing such a client.