Commentary

A1.605 Exercise of privilege

Administration and compliance

A1.605 Exercise of privilege

A1.605 Exercise of privilege

In practice when production of documents is applied for, eg by service on an officer of HMRC of a subpoena to produce them at the hearing of proceedings between subjects, a claim for privilege is made by filing an affidavit. The affidavit states that the matter has been fully considered and that the production of the documents would, in the opinion of the head of the department, be prejudicial to the public interest. At the hearing the person subpoenaed attends personally and states in evidence, after handing in the affidavit, that in his opinion the production

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