Section 116
Privileged communication
No person shall be required, under any provision of this
Part, to produce or disclose any communication between a professional legal adviser and his client which would be protected from disclosure in accordance with section 126 of the
Evidence Act 1950 [Act 56].
(2)
The Controller may require an advocate and solicitor to provide any document under section 114.
(3)
Where the document required under subsection (2) contains privileged communication, made by or on behalf of or to the advocate and solicitor in his capacity as an advocate and solicitor—
(a)
the advocate and solicitor shall be entitled to refuse to comply with the requirement; or
(b)
the person to whom or by or on behalf of whom the privileged communication was made or, if the person is a body corporate that is under receivership or is in the course of being wound up, the receiver or the liquidator, as the case may be, may agree that the advocate and solicitor shall comply with the requirement.
(4)
Notwithstanding paragraph (3)(b) where the advocate and solicitor refuses to comply with the requirement, the advocate and solicitor shall forthwith furnish in writing to the Controller the name and address of the person to whom or by or on behalf of whom
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the privileged communication was made.