Powers of entry, search and seizure Section 24: Excluded items
This section defines excluded items which fall outside the powers of seizure in section 22. In England and Wales, excluded items are:
	Items subject to legal privilege as defined in section 10 of Police and Criminal Evidence Act 1984 ("PACE"), broadly communications between a professional legal adviser and his or her client in connection with the giving of legal advice to the client or in connection with legal proceedings and for the purpose of such proceedings. Items held with the intention of furthering a criminal purpose are not subject to legal privilege.
	Excluded material as defined in section 11 of PACE, broadly personal records which a person has acquired or created in the course of any trade, business, profession or other occupation and which he or she holds in confidence; or journalistic material (that is, material acquired or created for the purpose of journalism) which a person holds in confidence.
	Special procedure material as defined in section 14 of PACE, broadly material acquired or created in the course of any trade, business, profession or other occupation or for the purpose of any office and held subject to an express or implied undertaking to hold it in confidence or subject to a restriction on disclosure or an obligation of secrecy contained in any enactment; and journalistic material, other than excluded material.
	Schedule 1 to PACE makes special provision for obtaining judicially authorised access to excluded material or special procedure material for the purpose of a criminal investigation.
	Subsections (3) and (4) make analogous provision for Scotland and Northern Ireland.