{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-privileged-communications-regulations-2015/regulation-3",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-privileged-communications-regulations-2015/regulation-3.json",
  "legislation": "ssi/2015/38",
  "legislation_title": "The Revenue Scotland and Tax Powers Act (Privileged Communications) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-privileged-communications-regulations-2015",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Application",
  "text": "These Regulations apply where there is a dispute between Revenue Scotland and a person to whom an information notice has been given either—\n(a) during the course of correspondence; or\n(b) during the course of an inspection of premises under Part 7 of the Act,\nas to whether a document is privileged.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/38/regulation/3",
    "retrieved_at": "2026-10-28T21:31:23.852403+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}