Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 4 INVESTIGATORY POWERS OF WRA

CHAPTER 3 RESTRICTIONS ON POWERS IN CHAPTER 2

101 Protection for privileged communications between legal advisers and clients

(1) An information notice may not require a person—

(a) to provide privileged information, or

(b) to produce any part of a document that is privileged.

(2) Information or a document is privileged if a claim for legal professional privilege could be maintained in respect of it in legal proceedings.

(3) The Welsh Ministers may by regulations make provision for the resolution by the tribunal of any dispute as to whether any information or document is privileged.

(4) The regulations may, in particular, make provision for the custody of a document while its status is being determined.