Visitor Levy (Scotland) Act 2024 (asp 8)

Valid from 20/09/2024

Part 5 S Enforcement of the levy and penalties

Chapter 1 S Investigatory powers

Information notices S

37 Protection for privileged communications between legal advisers and clients S

(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.

Commencement Information

I1 S. 37 not in force at Royal Assent, see s. 79(2)