304Person may dispute notice to produce or notice to attend

304 Person may dispute notice to produce or notice to attend (1) A person on whom a notice to produce or a notice to attend is served may make a claim to the Authority that— (a) the person has or will have a reasonable excuse for failing to comply with the notice; or (b) in the case of a notice under section 303(1)(a), (b) or (d), that a document or other thing specified in the notice is not relevant to the subject matter of the meeting. (2) Without limiting what may be a reasonable excuse for the purposes of subsection (1)(a), it is a reasonable excuse for a person to fail to comply with a notice by refusing to give information to the Authority if the information— (a) in the case of a natural person, might tend to incriminate the person or make the person liable to a penalty; or (b) is the subject of parliamentary privilege; or (c) is the subject of legal professional privilege or client legal privilege; or (d) is the subject of public interest immunity; or (e) is prohibited from disclosure by a court order; or (f) is prohibited from disclosure by a provision of another enactment that specifically applies to the giving of information or the production of documents or other things to the Authority.