(1) In this Act “special procedure material” means—
(a) material to which subsection (2) below applies; and
(b) journalistic material, other than excluded material.
(2) Subject to the following provisions of this section, this subsection applies to material, other than items subject to legal privilege and excluded material, in the possession of a person who—
(a) acquired or created it in the course of any trade, business, profession or other occupation or for the purpose of any paid or unpaid office; and
(b) holds it subject—
(i) to an express or implied undertaking to hold it in confidence; or
(ii) to a
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