SCHEDULES
SCHEDULE 21Minor and consequential amendments
Inheritance Tax Act 1984 (c. 51)
62
In section 219 of the Inheritance Tax Act 1984 (power to require information)—
a
in subsection (3) for “barrister or solicitor” substitute “
relevant lawyer
”
,
b
in subsection (4) for “solicitor”
(in both places) substitute “
relevant lawyer
”
, and
c
after that subsection insert—
5
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.