Section 147(4)

In subsections (2) and (3)— references to the client of a professional legal adviser include references to a person acting on behalf of such a client, and references to a communication include— a copy or other record of the communication, and anything enclosed with or referred to in the communication if made as described in subsection (2)(b) or in subsection (3)(b) and (c).

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Source: legislation.gov.uk · retrieved 2026-09-04