The Revenue Scotland and Tax Powers Act (Privileged Communications) Regulations 2015
These Regulations set out the procedures which apply for referring to the tribunal a dispute as to whether information or a document required under an information notice is subject to legal professional privilege. There are separate procedures depending on whether the notice is given in the course of correspondence or in the course of an inspection under Part 7 of the Revenue Scotland and Tax Powers Act 2014. In this respect the details of regulations 5 and 6 differ slightly to reflect the different circumstances of the requests for information or documents.