Textual Amendments
F1Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39
Modifications etc. (not altering text)
C1Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2
C2Sch. 1AA applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4
5(1)Section 20BA does not apply to items subject to legal privilege.U.K.
(2)For this purpose “items subject to legal privilege” means—
(a)communications between a professional legal adviser and his client or any person representing his client made in connection with the giving of legal advice to the client;
(b)communications between a professional legal adviser and his client or any person representing his client or between such an adviser or his client or any such representative and any other person made in connection with or in contemplation of legal proceedings and for the purposes of such proceedings; and
(c)items enclosed with or referred to in such communications and made—
(i)in connection with the giving of legal advice; or
(ii)in connection with or in contemplation of legal proceedings and for the purposes of such proceedings,
when they are in the possession of a person who is entitled to possession of them.
(3)Items held with the intention of furthering a criminal purpose are not subject to legal privilege.]