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.