SCHEDULES
SCHEDULE 21Minor and consequential amendments
Income Tax Act 2007 (c. 3)
159
In section 749 (restrictions on particulars to be provided by solicitors)—
a
in the heading for “solicitors” substitute “
relevant lawyers
”
,
b
for “solicitor”
(in each place) substitute “
relevant lawyer
”
, and
c
for subsection (7) substitute—
7
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 or, in Scotland, protected from disclosure in legal proceedings on grounds of confidentiality of communication;
“settlement” and “settlor” have the meanings given by section 620 of ITTOIA 2005.