SCHEDULES
C1SCHEDULE 17Disclosure of tax avoidance schemes: VAT and other indirect taxes
Annotations:
Modifications etc. (not altering text)
PART 1Duties to disclose avoidance schemes etc
Legal professional privilege
I132
1
Nothing in this Part of this Schedule requires any person to disclose to HMRC any privileged information.
2
In this Part of this Schedule “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.
Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)