SCHEDULES
SCHEDULE 21Minor and consequential amendments
Finance Act 2002 (c. 23)
136
In Schedule 35 (stamp duty: withdrawal of relief for company acquisitions: supplementary provisions), in paragraph 11—
a
in sub-paragraph (2) for “A barrister or solicitor” substitute “
A relevant lawyer
”
, and
b
after that sub-paragraph insert—
2A
“Relevant lawyer” means a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege.