37Protection for privileged communications between legal advisers and clients
This section has no associated Explanatory Notes
(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.