PART 5Promoters of tax avoidance schemes

Obtaining information and documents: supplementary

271Legal professional privilege

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.