Privileged communications between professional legal advisers and clients
23(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 purpose of this Schedule, information or a document is privileged if it is information or a document in respect of which a claim to legal professional privilege, or (in Scotland) to confidentiality of communications as between client and professional legal adviser, could be maintained in legal proceedings.
(3)The Commissioners may by regulations make provision for the resolution by the First-tier Tribunal of disputes as to whether any information or document is privileged.
(4)The regulations may, in particular, make provision as to—
(a)the custody of a document while its status is being decided, and
(b)the procedures to be followed.