38(1)  This regulation applies where there is a dispute between the Commissioners for Her Majesty’s Revenue and Customs and a person against whom an order has been made as to whether a document, or part of a document, is an item subject to legal privilege.

38(2)  The person against whom an order has been made may apply to the appropriate judicial authority to resolve the dispute.

38(3)  All the documents to which an application under paragraph (2) relates must be lodged in the court at the same time as the application is made and shall be held by the court until the appropriate judicial authority resolves the dispute.

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