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