Finance Act 2002 (c. 23)E+W+S
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.”
136E+W+SIn 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.”