SCHEDULES

SCHEDULE 21Minor and consequential amendments

Income Tax Act 2007 (c. 3)

157

The Income Tax Act 2007 is amended in accordance with paragraphs 158 to 161.

158

In section 748 (power to obtain information)—

a

in subsection (4) for “solicitor” substitute “ relevant lawyer ”,

b

after that subsection insert—

4A

In this section “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 grounds of confidentiality of communication.

c

in subsection (5) for “solicitors” substitute “ relevant lawyers ”.

159

In section 749 (restrictions on particulars to be provided by solicitors)—

a

in the heading for “solicitors” substitute “ relevant lawyers ”,

b

for “solicitor” (in each place) substitute “ relevant lawyer ”, and

c

for subsection (7) substitute—

7

In this section—

  • “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 grounds of confidentiality of communication;

  • “settlement” and “settlor” have the meanings given by section 620 of ITTOIA 2005.

160

In section 771 (power to obtain information)—

a

in subsections (5) and (6) for “solicitor” (in each place) substitute “ relevant lawyer ”, and

b

after subsection (6) insert—

7

In this section “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 grounds of confidentiality of communication.

161

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