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.