(1) An information notice may not require a tax adviser—
(a) to provide information about a relevant communication, or
(b) to produce any part of a document which is the tax adviser's property and consists of a relevant communication.
(2) In subsection (1)—
“relevant communication” (“gohebiaeth berthnasol”) means a communication between—
(a) a tax adviser and a person in relation to whose tax affairs the tax adviser has been appointed, or
(b) the tax adviser of a person and any other tax adviser of that person,the purpose of which is the giving or obtaining of advice about the person's tax affairs;
“tax
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