The Information Notice: Resolution of Disputes as to Privileged Communications Regulations 2009
These Regulations are made in exercise of the powers conferred by paragraph 23(3) and (4) of Schedule 36 to the Finance Act 2008 (c. 9). Paragraph 23 of Schedule 36 provides that an information notice given under that Schedule cannot require a person to provide or produce information or documents which are covered by legal professional privilege. These Regulations set out the procedures which apply for referring to the First-tier Tribunal a dispute as to whether information or a document required under an information notice is subject to legal professional privilege.