148.Section 42 exempts, as a class, information to which legal professional privilege applies.
149.Subsection (2) provides that the obligation under section 1(1)(a) to confirm or deny that the requested information is held does not arise in relation to information which is exempt by virtue of subsection (1) if to comply would involve the disclosure of any information in respect of which such a claim could be maintained in legal proceedings.
Commentary on Sections Part II:  Exempt information Section 42: Legal professional privilege