22(1)This paragraph applies in relation to the powers conferred by—U.K.
(a)paragraph 19 (power to require information or documents),
(b)paragraph 20 (entry, inspection without warrant etc), or
(c)paragraph 21 (entry to premises under warrant).
(2)Those powers are not exercisable in relation to information or documents in respect of which a claim to legal professional privilege (in Scotland, to confidentiality of communications) could be maintained in legal proceedings.
(3)The exercise of those powers and the provision of information or production of documents under them is not otherwise subject to any restriction on the disclosure of information, whether imposed by statute or otherwise.