Valid from 01/01/2010
This section has no associated Explanatory Notes
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.”