This section has no associated Explanatory Notes
62E+W+SIn 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.”