Tax advisers
25(1)An information notice does not require a tax adviser—
(a)to provide information about relevant communications, or
(b)to produce documents which are the tax adviser’s property and consist of relevant communications.
(2)Sub-paragraph (1) has effect subject to paragraph 26.
(3)In this paragraph—
“relevant communications” means communications between the tax adviser and—
(a)a person in relation to whose tax affairs he has been appointed, or
(b)any other tax adviser of such a person,
the purpose of which is the giving or obtaining of advice about any of those tax affairs, and
“tax adviser” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person).