http://www.legislation.gov.uk/ukpga/2000/8/section/413/notesUK ParliamentBuilding societiesFriendly societiesLegislationFinancial service industriesExplanatory Notes to Financial Services and Markets Act 2000HM TreasuryKing's Printer of Acts of Parliament2018-03-05 8 14 June 2000 731 This section provides that no power under the Act can be used to require any person to produce, disclose or permit the inspection of “protected items”. These are defined in terms which are materially identical to the definition of items subject to legal professional privilege in section 10 of the Police and Criminal Evidence Act 1984.