Legal Services Act 2007 (c. 29)

SCHEDULES

SCHEDULE 21 E+W+S Minor and consequential amendments

Inheritance Tax Act 1984 (c. 51) E+W+S

62 E+W+S In section 219 of the Inheritance Tax Act 1984 (power to require information)—

(a) in subsection (3) for “barrister or solicitor” substitute “ relevant lawyer ”,

(b) in subsection (4) for “solicitor” (in both places) substitute “ relevant lawyer ”, and

(c) after that subsection insert—

“(5) In this section “relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege.”