SCHEDULES

SCHEDULE 21Minor and consequential amendments

Income and Corporation Taxes Act 1988 (c. 1)

74

In the Income and Corporation Taxes Act 1988, in section 778 (power to obtain information)—

a

in subsection (3) for “solicitor” substitute “ relevant lawyer ”, and

b

after that subsection insert—

4

In subsection (3) “relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege or, in Scotland, protected from disclosure in legal proceedings on the grounds of confidentiality of communication.