# Revenue Scotland and Tax Powers Act 2014, Section 138: Protection for privileged communications between legal advisers and clients


(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 purposes of this Part, information or a document is privileged if it is information or a document in respect of which a claim to confidentiality of communications as between client and professional legal adviser could be maintained in legal proceedings.
(3) The Scottish Ministers may by regulations make provision for the resolution by the tribunal of disputes as to whether any information or document is privileged.
(4) The regulations may, in particular, make provision as to the custody of a document while its status is being decided.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/138 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.