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SCHEDULE 21E+W+SMinor and consequential amendments

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

62In 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.