25E+W+SIn section 20B of the Taxes Management Act 1970 (restrictions on power to require documents)—
(a)in subsection (3), for “barrister, advocate or solicitor” (in both places) substitute “ relevant lawyer ”,
(b)in subsection (8), for “barrister, advocate or a solicitor” substitute “ relevant lawyer ”, and
(c)after subsection (14) insert—
“(15)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.”