48. Limitations on assessment notices

48.—

1. A time specified in an assessment notice under section 47(4) in relation to a requirement shall not fall, and a period so specified must not begin, before the end of the period within which an appeal can be brought against the notice, and if such an appeal is brought the requirement need not be complied with pending the determination or withdrawal of the appeal.

2. If by reason of special circumstances the Commissioner determines that it is necessary for a data controller to comply with a requirement in an assessment notice as a matter of urgency—

(a) the Commissioner may include in the notice a statement to that effect and a statement of the reasons for that determination; and

(b) for the purposes of subsection (1), the time specified in the assessment notice shall not fall, or the period so specified must not begin, before the end of the period of seven days beginning on the day on which the notice is served.

3. A requirement imposed by an assessment notice does not have effect so far as compliance with the requirement would result in the disclosure of any communication that is subject to legal professional privilege.

4. Nothing in section 47 authorizes the Commissioner to serve an assessment notice on—

(a) a member of the judiciary; or

(b) a body specified in section 5(8) of the Access to Information Act (bodies falling within the definition of “security or intelligence services”).

5. A person shall not be required by virtue of this section to furnish the Commissioner with any information if the furnishing of that information would expose that person to proceedings for an offence by revealing evidence of the commission of that offence, other than an offence under this Act or an offence under section 8 of the Perjury Act (false voluntary declarations and other false statements without oath).