SCHEDULES

SCHEDULE 21Minor and consequential amendments

Finance Act 2003 (c. 14)

138

In 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.

c

in paragraph 25 for “barrister, advocate or solicitor” substitute “ relevant lawyer (within the meaning of paragraph 22(3)) ”.