The Schedule inserted after Schedule 1 to the Taxes Management Act 1970 is as follows:Schedule 1AA Orders for production of documents Introduction1The provisions of this Schedule supplement section 20BA. Authorised officer of the Board21In section 20BA(1) an “authorised officer of the Board” means an officer of the Board authorised by the Board for the purposes of that section.2The Board may make provision by regulations as to—athe procedures for approving in any particular case the decision to apply for an order under that section, andbthe descriptions of officer by whom such approval may be given. Notice of application for order31A person is entitled—ato notice of the intention to apply for an order against him under section 20BA, andbto appear and be heard at the hearing of the application,unless the appropriate judicial authority is satisfied that this would seriously prejudice the investigation of the offence.2The Board may make provision by regulations as to the notice to be given, the contents of the notice and the manner of giving it. Obligations of person given notice of application41A person who has been given notice of intention to apply for an order under section 20BA(4) shall not—aconceal, destroy, alter or dispose of any document to which the application relates, orbdisclose to any other person information or any other matter likely to prejudice the investigation of the offence to which the application relates.This is subject to the following qualifications.2Sub-paragraph (1)(a) does not prevent anything being done—awith the leave of the appropriate judicial authority,bwith the written permission of an officer of the Board,cafter the application has been dismissed or abandoned, ordafter any order made on the application has been complied with.3Sub-paragraph (1)(b) does not prevent a professional legal adviser from disclosing any information or other matter—ato, or to a representative of, a client of his in connection with the giving by the adviser of legal advice to the client; orbto any person—iin contemplation of, or in connection with, legal proceedings; andiifor the purpose of those proceedings.This sub-paragraph does not apply in relation to any information or other matter which is disclosed with a view to furthering a criminal purpose.4A person who fails to comply with the obligation in sub-paragraph (1)(a) or (b) above may be dealt with as if he had failed to comply with an order under section 20BA. Exception of items subject to legal privilege51Section 20BA does not apply to items subject to legal privilege.2For this purpose “items subject to legal privilege” means—acommunications 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;bcommunications 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; andcitems enclosed with or referred to in such communications and made—iin connection with the giving of legal advice; oriiin 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.3Items held with the intention of furthering a criminal purpose are not subject to legal privilege. Resolution of disputes as to legal privilege61The Board may make provision by regulations for the resolution of disputes as to whether a document, or part of a document, is an item subject to legal privilege.2The regulations may, in particular, make provision as to—athe custody of the document whilst its status is being decided;bthe appointment of an independent, legally qualified person to decide the matter;cthe procedures to be followed; anddwho is to meet the costs of the proceedings. Complying with an order71The Board may make provision by regulations as to how a person is to comply with an order under section 20BA.2The regulations may, in particular, make provision as to—athe officer of the Board to whom the documents are to be produced,bthe address to which the documents are to be taken or sent, andcthe circumstances in which sending the documents by post complies with the order.3Where an order under section 20BA applies to a document in electronic or magnetic form, the order shall be taken to require the person to deliver the information recorded in the document in a form in which it is visible and legible. Procedure where documents are delivered81The provisions of section 20CC(3) to (9) apply in relation to a document delivered to an officer of the Board in accordance with an order under section 20BA as they apply to a thing removed by an officer of the Board as mentioned in subsection (1) of section 20CC.2In section 20CC(9) as applied by sub-paragraph (1) above the reference to the warrant concerned shall be read as a reference to the order concerned. Sanction for failure to comply with order91If a person fails to comply with an order made under section 20BA, he may be dealt with as if he had committed a contempt of the court.2For this purpose “the court” means—ain relation to an order made by a Circuit judge, the Crown Court;bin relation to an order made by a sheriff, a sheriff court;cin relation to an order made by a county court judge, a county court in Northern Ireland. Notice of order <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>10The Board may make provision by regulations as to the circumstances in which notice of an order under section 20BA, or of an application for such an order, is to be treated as having been given. General provisions about regulations11Regulations under this Schedule—amay contain such incidental, supplementary and transitional provision as appears to the Board to be appropriate, andbshall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament..