Taxes Consolidation Act 1997 section 817H

Duty of person where legal professional privilege claimed

Section 817H sets out the disclosure obligations that arise where a promoter of a disclosable transaction claims legal professional privilege as the basis for not complying with the duty to disclose under section 817E.

• Where a promoter claims legal professional privilege and does not provide specified information to Revenue, the obligation to disclose shifts to any person who enters into a transaction forming part of the disclosable transaction.
• That person must provide Revenue with specified information relating to the disclosable transaction within the specified period after entering the transaction.
• The promoter must inform each person to whom the disclosable transaction has been made available for implementation of their obligation to disclose.
• The promoter must also notify Revenue within five working days after the specified date that the duty to disclose is not being complied with because of legal professional privilege.