Matters exempt from inspection and seizure

87.(1) The powers of inspection and seizure conferred by a warrant shall not be exercisable in respect of personal data which, by virtue of section 30, is exempt from any of the provisions of this Act.

(2) The powers of inspection and seizure conferred by a warrant shall not be exercisable in respect of any communication between

(a) a professional legal adviser and his client in connection with the giving of legal advice to the client with respect to his obligations, liabilities or rights under this Act; or

(b) a professional legal adviser and his client, or between such an adviser or his client and any other person, made in connection with or in contemplation of proceedings under or arising out of this Act including proceedings before the Tribunal and for the purposes of those proceedings.