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Section 23J ConfidentialityF1

(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. (a)

    communications between a professional legal adviser and the adviser's client; or

  2. (b)

    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.

Annotations

Textual amendments

F1

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

Notes on Part III

Textual amendments

F1

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