C1Part 7Disclosure of tax avoidance schemes

Annotations:
Modifications etc. (not altering text)
C1

Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)

I1314Legal professional privilege

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.