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.