147 Assessment notices: restrictions
147 Assessment notices: restrictions

(1)     An assessment notice does not require a person to do something to the extent that requiring the person to do it would involve an infringement of the privileges of either House of Parliament.

(2)     An assessment notice does not have effect so far as compliance would result in the disclosure of a communication which is made—

(a)     between a professional legal adviser and the adviser's client, and

(b)     in connection with the giving of legal advice to the client with respect to obligations, liabilities or rights under the data protection legislation.