Visitor Levy (Scotland) Act 2024 (asp 8)

Part 5 Enforcement of the levy and penalties

Chapter 1 Investigatory powers

Information notices

37 Protection for privileged communications between legal advisers and clients

(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.