138Protection for privileged communications between legal advisers and clientsS
(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.
Modifications etc. (not altering text)
C1Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6
Commencement Information
I1S. 138 in force at 7.11.2014 for specified purposes by S.S.I. 2014/278, art. 2, sch.
I2S. 138 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/110, art. 2(1)