This section has no associated Explanatory Notes
74E+W+SIn the Income and Corporation Taxes Act 1988, in section 778 (power to obtain information)—
(a)in subsection (3) for “solicitor” substitute “ relevant lawyer ”, and
(b)after that subsection insert—
“(4)In subsection (3) “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 the grounds of confidentiality of communication.”