134E+W+SThe Finance Act 2002 is amended in accordance with paragraphs 135 and 136.
135E+W+SIn Schedule 34 (stamp duty: withdrawal of group relief: supplementary provisions), in paragraph 10—
(a)in sub-paragraph (2) for “A barrister or solicitor” substitute “ A relevant lawyer ”, and
(b)after that sub-paragraph insert—
“(2A)“Relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege.”
F1136E+W+S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 21 para. 136 omitted (with effect in accordance with Sch. 39 para. 10(1) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 5(2)(f) (with Sch. 39 paras. 11-13)