Finance Act 2004 (c. 12)

Part 7 U.K. Disclosure of tax avoidance schemes

314 Legal professional privilege U.K.

(1) Nothing in this Part requires any person to disclose to the Board any privileged information.

(2) In this Part “privileged information” means information with respect to which a claim to legal professional privilege, or, in Scotland, to confidentiality of communications, could be maintained in legal proceedings.

Commencement Information

I1 S. 314 wholly in force at 1.8.2004; s. 314 in force for certain purposes at Royal Assent and otherwise in force at 1.8.2004 see s. 319(1)