C1PART 7Investigatory powers of Revenue Scotland

Annotations:
Modifications etc. (not altering text)

C1CHAPTER 3Restrictions on powers in Chapter 2

I1I2C1138C1Protection for privileged communications between legal advisers and clients

1

An information notice does not require a person—

a

to provide privileged information, or

b

to produce any part of a document that is privileged.

2

For the purposes of this Part, information or a document is privileged if it is information or a document in respect of which a claim to confidentiality of communications as between client and professional legal adviser could be maintained in legal proceedings.

3

The Scottish Ministers may by regulations make provision for the resolution by the tribunal of disputes as to whether any information or document is privileged.

4

The regulations may, in particular, make provision as to the custody of a document while its status is being decided.