SCHEDULES
SCHEDULE 21Minor and consequential amendments
Income Tax Act 2007 (c. 3)
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
”
.