Legal Services Act 2007 (c. 29)

SCHEDULES

Valid from 31/03/2009

SCHEDULE 21 E+W+S Minor and consequential amendments

Valid from 01/01/2010

Finance Act 2002 (c. 23) E+W+S

134 E+W+S The Finance Act 2002 is amended in accordance with paragraphs 135 and 136.

135 E+W+S In 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.”

136 E+W+S In Schedule 35 (stamp duty: withdrawal of relief for company acquisitions: supplementary provisions), in paragraph 11—

(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.”