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4.—(1) The Registrar may not require a person to supply under section 9 (notice to supply information) any information in respect of—
(a)any communication between a professional legal adviser and the adviser’s client in connection with the giving of legal advice to the client about the client’s obligations, liabilities or rights, or
(b)any communication between a professional legal adviser and the adviser’s client, or between such an adviser, the adviser’s client and any other person, in connection with or in contemplation of proceedings (including proceedings before the Tribunal(1)) and for the purposes of such proceedings.
(2) In this regulation references to the client of a professional legal adviser include references to any person representing such a client.
“The Tribunal” is defined in section 25(1) to mean either the First-tier Tribunal or in any case where it is determined by or under Tribunal Procedure Rules that the appeal is to be heard by the Upper Tribunal, that tribunal.
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