Legal Services Act 2007

Prospective

Taxes Management Act 1970 (c. 9)E+W+S

25In section 20B of the Taxes Management Act 1970 (restrictions on power to require documents)—E+W+S

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

(b)in subsection (8), for “barrister, advocate or a solicitor” substitute “ relevant lawyer ”, and

(c)after subsection (14) insert—

(15)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.