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 ”.