# Finance Act 2004, Section 314: Legal professional privilege


(1) Nothing in this Part requires any person to disclose to the Board any privileged information.
(2) In this Part “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.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/314 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-314
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.