SCHEDULES

SCHEDULE 21E+W+SMinor and consequential amendments

Income Tax Act 2007 (c. 3)E+W+S

158E+W+SIn 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., and

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