SCHEDULES
SCHEDULE 21Minor and consequential amendments
Income and Corporation Taxes Act 1988 (c. 1)
74
In the Income and Corporation Taxes Act 1988, in section 778 (power to obtain information)—
a
in subsection (3) for “solicitor” substitute “
relevant lawyer
”
, and
b
after that subsection insert—
4
In subsection (3) “relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege or, in Scotland, protected from disclosure in legal proceedings on the grounds of confidentiality of communication.