# Taxes Management Act 1970, Paragraph 6


(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.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/1AA/paragraph/6 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-1AA/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.