271Legal professional privilegeU.K.
This section has no associated Explanatory Notes
(1)Nothing in this Part requires any person to disclose to HMRC any privileged information.
(2)“Privileged information” means information with respect to which a claim to legal professional privilege by the person who would (ignoring the effect of this section) be required to disclose it, could be maintained in legal proceedings.
(3)In the case of legal proceedings in Scotland, the reference in subsection (2) to legal professional privilege is to be read as a reference to confidentiality of communications.