Legal Services Act 2007 (c. 29)

SCHEDULES

SCHEDULE 21 E+W+S Minor and consequential amendments

Income Tax Act 2007 (c. 3) E+W+S

160 E+W+S In 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.”