Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 17 U.K. Disclosure of tax avoidance schemes: VAT and other indirect taxes

Modifications etc. (not altering text)

C1 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)

PART 1 U.K. Duties to disclose avoidance schemes etc

Legal professional privilege U.K.

32 (1) Nothing in this Part of this Schedule requires any person to disclose to HMRC any privileged information. U.K.

(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.

Commencement Information

I1 Sch. 17 para. 32 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)