32(1)Nothing in this Part of this Schedule requires any person to disclose to HMRC any privileged information.U.K.
(2)In this Part of this Schedule “privileged information” means information with respect to which a claim to legal professional privilege, or, in Scotland, to confidentiality of communications, could be maintained in legal proceedings.
Commencement Information
I1Sch. 17 para. 32 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)