138E+W+SIn Schedule 13 to the Finance Act 2003 (stamp duty land tax: information powers)—
(a)in paragraph 22, in sub-paragraphs (1) and (2), for “barrister, advocate or solicitor” substitute “ relevant lawyer ”,
(b)after sub-paragraph (2) of that paragraph insert—
“(3)“Relevant lawyer” means a barrister, advocate, solicitor or other professional legal adviser communications with whom may be the subject of a claim to legal privilege.
(4)“Legal privilege” here has the same meaning as in paragraph 35 of this Schedule.”, and
(c)in paragraph 25 for “barrister, advocate or solicitor” substitute “ relevant lawyer (within the meaning of paragraph 22(3)) ”.