SCHEDULES

SCHEDULE 21Minor and consequential amendments

Finance Act 2002 (c. 23)

134

The Finance Act 2002 is amended in accordance with paragraphs 135 and 136.

135

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

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.”