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Finance Act 2003
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Finance Act 2003, Paragraph 25 is up to date with all changes known to be in force on or before 26 February 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.
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Valid from 10/07/2003
25(1)A notice under Part 2 or 3 of this Schedule does not oblige a barrister, advocate or solicitor to deliver or make available, without his client’s consent, any document with respect to which a claim to legal privilege could be maintained.U.K.
(2)“Legal privilege” here has the same meaning as in paragraph 35 of this Schedule.
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