SCHEDULES
SCHEDULE 21Minor and consequential amendments
Taxes Management Act 1970 (c. 9)
25
In section 20B of the Taxes Management Act 1970 (restrictions on power to require documents)—
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.