Finance Act 2004

314Legal professional privilegeU.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

I1S. 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)