SCHEDULES

SCHEDULE 21Minor and consequential amendments

Taxes Management Act 1970 (c. 9)

25

In section 20B of the Taxes Management Act 1970 (restrictions on power to require documents)—

a

in subsection (3), for “barrister, advocate or solicitor” (in both places) substitute “ relevant lawyer ”,

b

in subsection (8), for “barrister, advocate or a solicitor” substitute “ relevant lawyer ”, and

c

after subsection (14) insert—

15

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.