Commentary

A7.213 Clients—information covered by legal professional privilege

Administration and compliance

A7.213 Clients—information covered by legal professional privilege

A7.213 Clients—information covered by legal professional privilege

A person who is prevented by reason of legal professional privilege (or, in Scotland, confidentiality of communications) from disclosing all the information which he would otherwise be required to give, is not treated as being a promoter1. In such cases, the obligation to make a disclosure moves to the client, who is obliged to make the disclosure within five days of entering into the transaction2, in the same way as a client of a scheme promoted by a non-UK promoter (see A7.211). The client may, however, agree to waive privilege, in which case

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