Part III

Investigation of Revenue and Customs offences

Orders and warrants: common provisions

Confidentiality
23J
1
Neither a production order nor a Revenue and Customs warrant authorises the seizure, removal or copying of any documents or other things subject to legal privilege.
2
Subsection (1) above does not apply where the document or thing is held for the purposes of furthering a criminal purpose.
3
In this section—
“
documents or other things subject to legal privilege
” means—
1. communications between a professional legal adviser and the adviser's client; or
2. communications made in connection with or in contemplation of legal proceedings and for the purposes of those proceedings,
which would, in legal proceedings, be protected from disclosure by virtue of any rule of law relating to confidentiality of communications.
Pt. 3 heading substituted (1.12.2007) by virtue of Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 2, 14; S.I. 2007/3166, art. 3
Ss. 23A-23P and cross-headings inserted (1.12.2007) by Finance Act 2007 (c. 11), s. 85, Sch. 23 paras. 3, 14; S.I. 2007/3166, art. 3