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Finance Act 2012
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Privileged communications between professional legal advisers and clients
This section has no associated Explanatory Notes
17(1)A file access notice does not require the document-holder to provide any part of a document that is privileged.
(2)For the purposes of this paragraph a document is privileged if it is a document in respect of which a claim to legal professional privilege, or (in Scotland) to confidentiality of communications between client and professional legal adviser, could be maintained in legal proceedings.
(3)Regulations under paragraph 23 of Schedule 36 to FA 2008 (information powers: privileged communications) apply (with any necessary modifications) to disputes under this paragraph as to whether a document is privileged.
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