180.This section provides that information notices (a term defined in section 131) do not require a person to provide privileged information or parts of documents that are privileged. This refers to information or documents that benefit from the confidentiality that arises in information or documents between a professional legal adviser and a client. The section gives the Scottish Ministers a power to make provision by regulations for the tribunal to resolve disputes as to whether or not information or documents are privileged. Such regulations are subject to the negative procedure.
The Act Part 7 – Investigatory Powers of Revenue Scotland Chapter 3 — Restrictions on Powers in Chapter 2 Section 138 – Protection for privileged communications between legal advisers and clients