Taxes Management Act 1970 Schedule 1AA paragraph 6

Resolution of disputes as to legal privilege

Section 6 of Schedule 1AA gives the Board of HMRC the power to make regulations for resolving disputes about whether a document is protected by legal privilege.

• The Board may create regulations to settle disputes over whether a document, or part of a document, qualifies as legally privileged
• Regulations may cover who holds the document while its privileged status is being determined
• An independent, legally qualified person may be appointed to decide the matter, following set procedures
• The regulations may also determine who bears the costs of the dispute proceedings