# The Revenue Scotland and Tax Powers Act (Privileged Communications) Regulations 2015, Regulation 3: Application


These Regulations apply where there is a dispute between Revenue Scotland and a person to whom an information notice has been given either—
(a) during the course of correspondence; or
(b) during the course of an inspection of premises under Part 7 of the Act,
as to whether a document is privileged.

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Source: https://www.legislation.gov.uk/ssi/2015/38/regulation/3 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-privileged-communications-regulations-2015/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.