157E+W+SThe Income Tax Act 2007 is amended in accordance with paragraphs 158 to 161.
158E+W+SIn section 748 (power to obtain information)—
(a)in subsection (4) for “solicitor” substitute “ relevant lawyer ”,
(b)after that subsection insert—
“(4A)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 or, in Scotland, protected from disclosure in legal proceedings on grounds of confidentiality of communication.”, and
(c)in subsection (5) for “solicitors” substitute “ relevant lawyers ”.
159E+W+SIn section 749 (restrictions on particulars to be provided by solicitors)—
(a)in the heading for “solicitors” substitute “ relevant lawyers ”,
(b)for “solicitor” (in each place) substitute “ relevant lawyer ”, and
(c)for subsection (7) substitute—
“(7)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 or, in Scotland, protected from disclosure in legal proceedings on grounds of confidentiality of communication;
“settlement” and “settlor” have the meanings given by section 620 of ITTOIA 2005.”
160E+W+SIn section 771 (power to obtain information)—
(a)in subsections (5) and (6) for “solicitor” (in each place) substitute “ relevant lawyer ”, and
(b)after subsection (6) insert—
“(7)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 or, in Scotland, protected from disclosure in legal proceedings on grounds of confidentiality of communication.”
Prospective
161E+W+SF1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 21 para. 161 omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 2, {Sch. para. 60(o)}