A requirement under section 107(1) does not require a person to disclose anything which the person would be entitled to refuse to disclose on grounds of legal professional privilege in proceedings in the High Court.
A requirement under section 107(1) does not require a banker to breach a duty of confidentiality owed to a person who is not—
A person guilty of an offence under section 107(5) is liable on summary conviction to a fine ....
A person guilty of an offence under section 107(6) or (6A) is liable—
Proceedings for an offence under section 107(5) , (6) or (6A) may be brought only by or with the consent of—
An order under section 107(7) may include provision about costs.