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SCHEDULES

Valid from 31/03/2009

SCHEDULE 21E+W+SMinor and consequential amendments

Valid from 01/01/2010

Finance Act 1993 (c. 34)E+W+S

108In Schedule 21 of the Finance Act 1993 (oil taxation)—

(a)the existing paragraph 7 becomes sub-paragraph (1) of that paragraph,

(b)in that sub-paragraph for “barrister, advocate or a solicitor” substitute “ relevant lawyer ”, and

(c)after that sub-paragraph insert—

(2)Relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege.