Paragraph 6 F1
(1)
The Board may make provision by regulations for the resolution of disputes as to whether a document, or part of a document, is an item subject to legal privilege.
(2)
The regulations may, in particular, make provision as to—
(a)
the custody of the document whilst its status is being decided;
(b)
the appointment of an independent, legally qualified person to decide the matter;
(c)
the procedures to be followed; and
(d)
who is to meet the costs of the proceedings.
Annotations
Textual amendments
- F1
Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39
Notes on Schedule 1AA
Modifications
- C1
Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2
- C2
Sch. 1AA applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4