SCHEDULES

SCHEDULE 21Minor and consequential amendments

Finance Act 2002 (c. 23)

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.”